Leslie v. Commissioner
United States Tax Court
Respondent's action in allowing a deduction of only $ 1,200 under the provisions of section 23 (u), I. R. C., out of $ 3,600 paid by petitioner to his former wife because only $ 1,200 is includible in the gross income of the wife under the provisions of section 22 (k), I. R. C., is approved.
1Opinion of the Court
OPINION.
Van Fossan, Judge'.
The question here presented is whether the sum of $3,600 paid by petitioner to his former wife, pursuant to a separation agreement entered into in contemplation of divorce, which agreement was ratified, approved, and adopted by the state court as part of its decree in the subsequent divorce action, and which agreement provides for the “personal support and maintenance [of the wife] and for the support and maintenance of the said children,” is deductible in full, as contended by petitioner, or only in part, as contended by respondent, under the provisions of section…
2Cases cited2 opinions
- Moitoret v. CommissionerUnited States Tax Court · 1946
- Budd v. CommissionerUnited States Tax Court · 1946
3Cited by3 opinions
- Hirshon v. CommissionerUnited States Tax Court · 1956
- Hirshon v. CommissionerUnited States Tax Court · 1956
- Leslie v. CommissionerUnited States Tax Court · 1948