Campbell v. Commissioner
United States Tax Court
Petitioner and his former wife were married in 1901. They were separated in 1921. Several times from 1921 until 1936 they discussed the subject of divorce. In 1936 petitioner wrote her offering her terms of a "settlement." She accepted that offer and subsequently obtained a divorce from petitioner. In the years 1942, 1943, and 1944, petitioner deducted the payments provided for in the agreement with his former wife. The respondent disallowed those deductions.
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Petitioner and his former wife were married in 1901. They were separated in 1921. Several times from 1921 until 1936 they discussed the subject of divorce. In 1936 petitioner wrote her offering her terms of a "settlement." She accepted that offer and subsequently obtained a divorce from petitioner. In the years 1942, 1943, and 1944, petitioner deducted the payments provided for in the agreement with his former wife. The respondent disallowed those deductions. Held, since the payments were made under a written instrument and legal obligation within the intendment of section 22 (k) of the…
1Opinion of the Court
OPINION.
Hill, Judge:
The petitioner rightfully claimed the deductions for the years 1942,1943, and 1944 under section 23 (u)1 of the Code if the annual payments to his former wife, Beulah, are within the purview of section 22 (k) 2 of the Code. The respondent’s claim that they are not is twofold: (a) the informal correspondence between petitioner and Beulah described and set forth in our findings does not constitute a “written instrument” within the meaning of section 22 (k), and (b) assuming arguendo that such correspondence is a written instrument under that provision of the Code, still the…
2Cases cited6 opinions
- Clark, Trustee, Etc. v. . FosdickNew York Court of Appeals · 1889
- Coe v. HillMassachusetts Supreme Judicial Court · 1909
- Jefferson v. CommissionerUnited States Tax Court · 1949
- Butler v. MarcusNew York Court of Appeals · 1934
- Ferguson v. ParkerCourt of Appeals of Texas · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Gordon v. CommissionerUnited States Tax Court · 1978
- Clark v. CommissionerUnited States Tax Court · 1972
- Engelhardt v. CommissionerUnited States Tax Court · 1972
10 more not listed; retrieve them via the Exa API.