Stecker v. Commissioner
United States Tax Court
Held, payments made by a husband after divorce to his former wife were not periodic payments within section 22(k), I.R.C. 1939, deductible under section 23(u) because, by the terms of the separation agreement incident to the decree of divorce, the principal sum to be paid in installments was not to be paid within a period ending more than 10 years from the date of the decree or separation agreement.
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Held, payments made by a husband after divorce to his former wife were not periodic payments within section 22(k), I.R.C. 1939, deductible under section 23(u) because, by the terms of the separation agreement incident to the decree of divorce, the principal sum to be paid in installments was not to be paid within a period ending more than 10 years from the date of the decree or separation agreement. Section 22(k) does not recognize the possibility of noncompliance by the husband with the terms of a decree or separation agreement as a factor to be taken into consideration in determining the…
1Opinion of the Court
OPINION.
Raum, Judge:
The respondent determined the following deficiencies in income tax:
Petitioners Tear Amount
Robert D. Stecker and Dora Stecker- 1952 $8, 521.22
Robert D. Stecker_ 1953 3,499. 69
Dora Stecker_ 1953 4,118.54
The sole issue for decision is whether Robert D. Stecker (hereinafter referred to as the petitioner) is entitled to deductions in 1952 and 1953 for payments made to his former wife, Rose Gimbel Stecker, pursuant to a predivorce agreement which provided for a lump sum to be paid over a period of less than 10 years. All of the facts have been stipulated.
The petitioners, husband…
2Cited by15 opinions
- Price v. CommissionerUnited States Tax Court · 1968
- Young v. CommissionerUnited States Tax Court · 1972
- Daniel v. CommissionerUnited States Tax Court · 1971
- Grabowski v. CommissionerUnited States Tax Court · 1962
- Snyder v. CommissionerUnited States Tax Court · 1966
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