Orsatti v. Commissioner
United States Tax Court
Decedent and his wife, incident to a divorce, entered into a property settlement agreement dated July 16, 1942, which provided that the wife was to receive alimony payments of $ 125 per week for a period of two years or until such time as she died or remarried.
Read the full summary
Decedent and his wife, incident to a divorce, entered into a property settlement agreement dated July 16, 1942, which provided that the wife was to receive alimony payments of $ 125 per week for a period of two years or until such time as she died or remarried. Decedent made such payments to his wife each week from July 18, 1942, continuously until and including July 29, 1944. Held, the payments made by decedent to his divorced wife in the taxable years 1942, 1943, and 1944 were "installment" payments within the meaning of section 22 (k) and were therefore not deductible under the provisions…
1Opinion of the Court
Estate of Frank P. Orsatti, Deceased, Estella Orsatti Burress and Bank of America National Trust and Savings Association, Co-Administrators With the Will Annexed, Petitioners, v. Commissioner of Internal Revenue, Respondent
Orsatti v. Commissioner
Docket No. 13466
United States Tax Court
12 T.C. 188; 1949 U.S. Tax Ct. LEXIS 280;
February 10, 1949, Promulgated
Decision will be entered for the respondent.
Decedent and his wife, incident to a divorce, entered into a property settlement agreement dated July 16, 1942, which provided that the wife was to receive alimony payments of $ 125 per week for a…
2Cases cited3 opinions
- Steinel v. CommissionerUnited States Tax Court · 1948
- Lee v. CommissionerUnited States Tax Court · 1948
- Orsatti v. CommissionerUnited States Tax Court · 1949