Steinel v. Commissioner
United States Tax Court
Payments of alimony under decree which provided that divorced husband was to pay $ 100 monthly until $ 9,500 was paid, unless his former wife remarried, held, to be installment payments within section 22 (k) and therefore not deductible from husband's gross income under section 23 (u), Internal Revenue Code.
1Opinion of the Court
OPINION.
Kern, Judge'.
The Commissioner determined a deficiency of $1,028.32 in the petitioner’s income and victory tax liability for 1943. The greater part of the deficiency thus determined is due to the dis-allowancejof deductions which the petitioner had claimed in 1942 and 1943 for monthly payments of alimony to his former wife; and the sole issue before us in this proceeding is whether the amounts so paid are deductible under section 23 (u) of the Internal Revenue Code, as added by section 120 (a) of the Revenue Act of 1942.
The parties have submitted this proceeding upon a complete…
2Cases cited2 opinions
- Kraft v. KraftSupreme Court of Iowa · 1922
- Malone v. MooreSupreme Court of Iowa · 1927
3Cited by41 opinions
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Carmichael v. CommissionerUnited States Tax Court · 1950
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Fleming v. CommissionerUnited States Tax Court · 1950
- Herbert v. RiddellDistrict Court, S.D. California · 1952
36 more not listed; retrieve them via the Exa API.