Dauwalter v. Commissioner
United States Tax Court
During the pendency of divorce proceedings an agreement was entered into for the payment of certain alimony by the taxpayer to his wife. Absolute divorce was thereafter granted to the wife. The decree made no provision for alimony and the court did not retain jurisdiction for that purpose. Under Illinois law, under such circumstances, the obligation to support ceased and the court was thereafter without jurisdiction to make any provision for alimony.
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During the pendency of divorce proceedings an agreement was entered into for the payment of certain alimony by the taxpayer to his wife. Absolute divorce was thereafter granted to the wife. The decree made no provision for alimony and the court did not retain jurisdiction for that purpose. Under Illinois law, under such circumstances, the obligation to support ceased and the court was thereafter without jurisdiction to make any provision for alimony. In 1939 the former wife, by letter, requested additional payments. The taxpayer, by letter, acceded to such request and, pursuant thereto, made…
1Opinion of the Court
OPINION.
Van Fossan, Judge:
On September 16, 1935, the former wife of the petitioner, Mary Pralle Dauwalter, was granted an absolute divorce from petitioner by the Superior Court of Cook County, Chicago, Illinois. Prior to the entry of the decree the parties had entered into a property settlement agreement in which petitioner agreed to make certain periodic payments to his wife for her support and maintenance. After four years, in about July 1939, petitioner received a letter from his former wife requesting him to increase the payments made to her by him by the sum of $15 and, in addition, a…
2Cases cited17 opinions
- Atherton v. AthertonSupreme Court of the United States · 1901
- Kelley v. KelleyIllinois Supreme Court · 1925
- Adler v. AdlerIllinois Supreme Court · 1940
- Maginnis v. MaginnisIllinois Supreme Court · 1926
- Brown v. CommissionerUnited States Tax Court · 1946
12 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Cox v. CommissionerUnited States Tax Court · 1948
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Mahana v. United StatesUnited States Court of Claims · 1950
- Holahan v. CommissionerUnited States Tax Court · 1954
- Joslyn v. CommissionerUnited States Tax Court · 1954
36 more not listed; retrieve them via the Exa API.