Faber v. Commissioner
United States Tax Court
1. An allocated portion of petitioner's periodic payments under "agreement" with his divorced wife was for support and care of her minor son.
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1. An allocated portion of petitioner's periodic payments under "agreement" with his divorced wife was for support and care of her minor son. Held, nondeductible since not shown that payments were for benefit of wife under section 22 (k), I. R. C. 1939. 2. Wife may be able to assign a portion of her right to alimony; but facts in instant case point as strongly toward allocated payments having been made because of petitioner's concern for his stepson, consequently held, nondeductible.
1Opinion of the Court
Albert J. Faber, Petitioner, v. Commissioner of Internal Revenue, Respondent
Faber v. Commissioner
Docket No. 61017
United States Tax Court
29 T.C. 1095; 1958 U.S. Tax Ct. LEXIS 236;
March 10, 1958, Filed
Decision will be entered for the respondent.
1. An allocated portion of petitioner's periodic payments under "agreement" with his divorced wife was for support and care of her minor son. Held, nondeductible since not shown that payments were for benefit of wife under section 22 (k), I. R. C. 1939.
2. Wife may be able to assign a portion of her right to alimony; but facts in instant case point as…
2Cases cited8 opinions
- Lehman v. CommissionerUnited States Tax Court · 1951
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Leon Mandel and Carolina Panerai Mandel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Hart v. CommissionerUnited States Tax Court · 1948
- Joslyn v. CommissionerUnited States Tax Court · 1954
3 more not listed; retrieve them via the Exa API.