Ryker v. Commissioner
United States Tax Court
A divorce decree allocated community property between the spouses and in addition required the husband to make monthly payments to his wife for a period of 10 years and a month; such payments were to be equal to a percentage of his gross income and liability therefor was to cease upon the wife's remarriage or the death of either spouse.
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A divorce decree allocated community property between the spouses and in addition required the husband to make monthly payments to his wife for a period of 10 years and a month; such payments were to be equal to a percentage of his gross income and liability therefor was to cease upon the wife's remarriage or the death of either spouse. Held, on this record, the monthly payments in fact represented alimony taxable to the wife, section 22(k), I.R.C. 1939; the description of these payments in the divorce decree as being "part of the consideration for the division of the [community] properties"…
1Opinion of the Court
OPINION.
Raum, Judge,:
Tbe question for decision is whether the monthly payments are “periodic payments * * * in discharge of * * * a legal obligation which, because of the marital or family relationship, is imposed upon or incurred by * * * [the] husband under such decree [of divorce] or under a written instrument incident to such divorce.” Sec. 22 (k), I.R.C. 1939.1 Pursuant to these provisions, payments commonly known as alimony are includible in the wife’s gross income and are deductible by tbe busband from his gross income by reason of the companion provisions in section 23 (u). Petitioner…
2Cases cited3 opinions
- Hogg v. CommissionerUnited States Tax Court · 1949
- Ellsi Campbell, Jr., Former Collector of Internal Revenue for the Second Collection District of Texas v. P. G. LakeCourt of Appeals for the Second Circuit · 1955
- Kohl v. KohlCalifornia Court of Appeal · 1944
3Cited by20 opinions
- Martin v. CommissionerUnited States Tax Court · 1979
- Suarez v. CommissionerUnited States Tax Court · 1977
- Westbrook v. CommissionerUnited States Tax Court · 1980
- McCormick v. CommissionerUnited States Tax Court · 1987
- Appling v. CommissionerUnited States Tax Court · 1979
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