Segal v. Commissioner
United States Tax Court
Held, payments made by petitioner to his former wife pursuant to a divorce decree which incorporated a prior separation agreement, and was subsequently amended nunc pro tunc by an order of the decreeing court, were payments fixed by the original decree and agreement as a sum payable for the support of the husband's minor children and were not deductible by petitioner under sections 215 and 71, I.R.C. 1954.
1Opinion of the Court
Bruce, Judge:
This proceeding involves deficiencies in Federal income tax for the years 1954 and 1955 in the amounts of $944.36 and $1,046.01, respectively. The sole issue is whether the amounts of $2,600 paid by petitioner to his former wife during each of the years 1954 and 1955 under a divorce decree which provided for payments “for the support and maintenance of [his] minor children,” which decree was subsequently amended by a decree entered nunc pro time in 1958, are deductible under sections 215 and 71, I.R.C. 1954.
FINDINGS OF FACT.
The stipulated facts are so found and are incorporated…
2Cases cited5 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
- Van Vlaanderen v. CommissionerUnited States Tax Court · 1948
- Woods v. KayeCourt of Appeals for the Ninth Circuit · 1949
- Robillard v. CommissionerUnited States Board of Tax Appeals · 1930
3Cited by27 opinions
- Gordon v. CommissionerUnited States Tax Court · 1978
- Johnson v. CommissionerUnited States Tax Court · 1966
- Newman v. CommissionerUnited States Tax Court · 1977
- Wright Contracting Co. v. CommissionerUnited States Tax Court · 1961
- Turkoglu v. CommissionerUnited States Tax Court · 1961
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