Herring v. Commissioner
United States Tax Court
Prior to petitioner's divorce, he made payments to his wife for her support and the support of their children pursuant to an oral agreement. The wife made contributions to a church from the funds received from petitioner. Petitioner and his wife were divorced prior to the end of the taxable year in which she made the contributions and petitioner filed a separate income tax return. Held, petitioner is not entitled to deduct charitable contributions made by his former wife.
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Prior to petitioner's divorce, he made payments to his wife for her support and the support of their children pursuant to an oral agreement. The wife made contributions to a church from the funds received from petitioner. Petitioner and his wife were divorced prior to the end of the taxable year in which she made the contributions and petitioner filed a separate income tax return. Held, petitioner is not entitled to deduct charitable contributions made by his former wife. Held, further, petitioner is not entitled to deduct payments for support made pursuant to an oral agreement. Petitioner…
1Opinion of the Court
Goffe, Judge:
The Commissioner determined a deficiency in petitioner’s Federal income tax for the taxable year 1972 in the amount of $753.38. The following issues are presented for decision:(1) Whether petitioner is entitled to a deduction under section 215, I.R.C. 1954,1 for payments to his former wife prior to the date of their divorce;(2) Whether petitioner is entitled to head-of-household filing status for the taxable year 1972; and(3) Whether petitioner is entitled to a deduction for charitable contributions in excess of the amount allowed by respondent.
FINDINGS OF FACT
Some of the facts…
2Cases cited2 opinions
- Grace v. CommissionerUnited States Tax Court · 1969
- W. E. Grace v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
3Cited by21 opinions
- MANNING v. COMMISSIONERUnited States Tax Court · 1993
- Hall v. CommissionerUnited States Tax Court · 1976
- Jacobson v. CommissionerUnited States Tax Court · 1983
- Beaugard v. CommissionerUnited States Tax Court · 1980
- Bragg v. Comm'rUnited States Tax Court · 2010
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