Hyde v. Comm'r
United States Tax Court
Held: (1) Deduction for casualty loss of automobile disallowed where record did not support the view that petitioner was the owners of the automobile. (2) Support payments made to spouse pursuant to deed of separation were periodic and therefore deductible, as under North Carolina law such payments were contingent on the wife's remarriage.
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Held: (1) Deduction for casualty loss of automobile disallowed where record did not support the view that petitioner was the owners of the automobile. (2) Support payments made to spouse pursuant to deed of separation were periodic and therefore deductible, as under North Carolina law such payments were contingent on the wife's remarriage. Payments made to spouse pursuant to a division of property between husband and wife are not in the nature of support and thus not deductible under section 215. (3) Home office deduction disallowed where business use of home office was incidental. (4) (a)…
1Opinion of the Court
LUTHER D. HYDE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hyde v. Comm'r
Docket No. 4640-76.
United States Tax Court
T.C. Memo 1981-480; 1981 Tax Ct. Memo LEXIS 258; 42 T.C.M. (CCH) 954; T.C.M. (RIA) 81480;
September 2, 1981.
Held: (1) Deduction for casualty loss of automobile disallowed where record did not support the view that petitioner was the owners of the automobile.(2) Support payments made to spouse pursuant to deed of separation were periodic and therefore deductible, as under North Carolina law such payments were contingent on the wife's remarriage. Payments made to…
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Sharon v. CommissionerUnited States Tax Court · 1976
- Mayerson v. CommissionerUnited States Tax Court · 1966
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
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