Dalton v. Commissioner
United States Tax Court
Amounts received by petitioner wife from divorced husband after motion for alimony arrearages due under prior decree, and pursuant to his agreement to pay fixed amount related to arrearages, and her agreement for vacating of prior decree, held, on the facts, to constitute periodic payments of alimony to wife in discharge of legal obligation imposed on husband under decree of divorce taxable to her under section 71, I.R.C. 1954.
1Opinion of the Court
OPINION.
Oppee, Judge:
Whether the amounts received by petitioner are taxable under section 71(a), I.K..C. 1954,1 depends primarily upon whether the controversial amounts received pursuant to an agreement between petitioner and her former husband providing for a lump-sum settlement, sanctioned by the divorcing court, constituted alimony arrearages and whether they discharged a legal obligation imposed on the husband under such court’s original decree.
While petitioner apparently agrees with respondent that a lump-sum settlement or installment payment of alimony arrearages meets the section 71…
2Cases cited19 opinions
- Griffin v. GriffinSupreme Court of the United States · 1946
- Helvering v. FitchSupreme Court of the United States · 1940
- Helvering v. LeonardSupreme Court of the United States · 1940
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
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3Cited by2 opinions
- Harold C. Holloway and Sally B. Holloway v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Dalton v. CommissionerUnited States Tax Court · 1960