Weiner v. Commissioner
United States Tax Court
In order to purchase a home W obtained an advancement of $ 29,500 against any inheritance she might have received on her mother's death. A separation agreement executed by H and W provided W with regular alimony, and additional payments of $ 400 a month to a maximum of $ 29,000. H, however, received the home.
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In order to purchase a home W obtained an advancement of $ 29,500 against any inheritance she might have received on her mother's death. A separation agreement executed by H and W provided W with regular alimony, and additional payments of $ 400 a month to a maximum of $ 29,000. H, however, received the home. Held, the additional payments constitute compensation for W's property rights and are not includable in W's gross income under sec. 71(a)(1) nor deductible to H under sec. 215.
1Opinion of the Court
StekRett, Judge:
The Commissioner determined deficiencies in the petitioners’ Federal income taxes as follows:
Taxpayer Year Amoun
Walter H. Weiner_ 1965 $934. 15
Lois F. Weiner_,._ 1965 525.89
Lois F. Weiner_ 1966 595.22
The sole issue for our determination is whether certain installment payments made by Walter H. Weiner to Lois F. Weiner, pursuant to their separation agreement, constituted alimony, thereby making such payments includable in Lois’ gross income under the provisions of section 71(a), I.R.C. 1954,1 and deductible to Walter under section 215.
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