Glasgow v. Commissioner
United States Tax Court
1. In 1948, the taxable year, and immediately after the granting of a decree of divorce to his wife, petitioner, pursuant to a settlement agreement, paid to her an initial payment of $ 12,500. The agreement also provided for annual payments of $ 3,000, to begin in January of 1949, until her death or remarriage.
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1. In 1948, the taxable year, and immediately after the granting of a decree of divorce to his wife, petitioner, pursuant to a settlement agreement, paid to her an initial payment of $ 12,500. The agreement also provided for annual payments of $ 3,000, to begin in January of 1949, until her death or remarriage. Of the initial payment of $ 12,500, $ 3,000 was comparable to and for the same purpose as the annual payments which were to begin in January of 1949; $ 2,500 was to pay the fees of her attorneys; and the remainder was to cover nursing, medical, and surgical services for which she had…
1Opinion of the Court
OPINION.
TtxrneR, Judge:
Under section 23 (u) of the Internal Revenue Code,1 it is provided that amounts which are includible, under section 22 (k), in the gross income of the wife, are deductible by the husband in computing his net income, and in section 22 (k) of the Code,2 it is provided that periodic payments received by a wife, under a decree of divorce or a written instrument incident to the divorce and in discharge of a legal obligation which, because of the marital or family relationship, is imposed upon the husband by such decree or written instrument, shall be includible in the gross…
2Cases cited8 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Norton v. CommissionerUnited States Tax Court · 1951
- Carmichael v. CommissionerUnited States Tax Court · 1950
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Martin v. CommissionerUnited States Tax Court · 1979
- Julia R. & Estelle L. Foundation, Inc. v. CommissionerUnited States Tax Court · 1978
- Sheldon A. Bernstein and Lorrie H. Bernstein v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Barrer v. CommissionerUnited States Tax Court · 1981
- Bernstein v. CommissionerUnited States Tax Court · 1978
3 more not listed; retrieve them via the Exa API.