Dixon v. Commissioner
United States Tax Court
Mort Dixon, a prolific songwriter, received royalties from ASCAP which affected a formula under which the size of alimony payments to petitioner, his divorced wife, was determined. Their separation agreement, incorporated into the divorce decree, effectively provided that a percentage of such royalties should be paid to petitioner after Mort Dixon's death, and he implemented this provision by including a similar provision in his will.
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Mort Dixon, a prolific songwriter, received royalties from ASCAP which affected a formula under which the size of alimony payments to petitioner, his divorced wife, was determined. Their separation agreement, incorporated into the divorce decree, effectively provided that a percentage of such royalties should be paid to petitioner after Mort Dixon's death, and he implemented this provision by including a similar provision in his will. Held, such payments after Mort Dixon's death are taxable to petitioner under section 71(a), I.R.C. 1954.
1Opinion of the Court
OPINION
Forrester, Judge:
The respondent has determined a deficiency in the petitioner’s Federal income tax for 1959 in the amount of $7,205.35.
The only issue for our consideration is whether royalties in the amount of $21,406.74 are fully taxable to the petitioner as alimony or whether such payments are gifts, or are bequests subject to depreciation. Another issue raised by the pleadings has been conceded by the respondent.
All of the facts have been stipulated and are incorporated herein by this reference.
The petitioner, Ada M. Dixon, of Forest Hills, N.T., timely filed her individual Federal…
Also in this document: Concurrence.
2Cases cited15 opinions
- Rentways, Inc. v. O'Neill Milk & Cream Co.New York Court of Appeals · 1955
- Rastetter v. . HoenningerNew York Court of Appeals · 1915
- Sanford D. Beecher and William White, Jr., Executors of the Estate of John Richard Geary v. United StatesCourt of Appeals for the Third Circuit · 1960
- Twinam v. CommissionerUnited States Tax Court · 1954
- Alma v. Steele, Individually and as of the Estate of Charles F. Steele, Deceased v. Lelia M. McCargoCourt of Appeals for the Eighth Circuit · 1958
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3Cited by18 opinions
- Hoffman v. CommissionerUnited States Tax Court · 1970
- Brown v. CommissionerUnited States Tax Court · 1968
- Land v. CommissionerUnited States Tax Court · 1974
- Kitch v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- Blakey v. CommissionerUnited States Tax Court · 1982
13 more not listed; retrieve them via the Exa API.