Feldman v. Commissioner
United States Tax Court
Petitioner was divorced from her husband (H) in 1977. H appealed the trial court judgment, and on remand in 1978, a second divorce decree was issued. The second decree retroactively reduced the amount of alimony due under the first decree by $ 175 per week.
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Petitioner was divorced from her husband (H) in 1977. H appealed the trial court judgment, and on remand in 1978, a second divorce decree was issued. The second decree retroactively reduced the amount of alimony due under the first decree by $ 175 per week. Petitioner was obligated to repay $ 19,425 to H, with a $ 10,535 offset, resulting in a net obligation to H of $ 8,890. Petitioner claimed she made the payments totalling $ 8,890 to H. Petitioner received from H amounts "for her support and maintenance", and included those amounts in income on her tax returns for 1977 through 1982;…
1Opinion of the Court
DOLORES FELDMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Feldman v. Commissioner
Docket No. 41985-86
United States Tax Court
T.C. Memo 1991-153; 1991 Tax Ct. Memo LEXIS 172; 61 T.C.M. (CCH) 2341; T.C.M. (RIA) 91153;
April 4, 1991, Filed
Decision will be entered under Rule 155.
Petitioner was divorced from her husband (H) in 1977. H appealed the trial court judgment, and on remand in 1978, a second divorce decree was issued. The second decree retroactively reduced the amount of alimony due under the first decree by $ 175 per week. Petitioner was obligated to repay $ 19,425 to H,…
2Cases cited38 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Jacklin v. CommissionerUnited States Tax Court · 1982
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