Baker v. Commissioner
United States Tax Court
Where allegations of fact in a petition were that payments to a divorced wife sought to be deducted by the husband were made pursuant to a decree of divorce ordering payments of $ 50 per week for 5 years, but that such payments were not intended by the parties to be installment payments of a principal sum, as evidenced by the wife's agreement to pay income taxes thereon, held, that respondent's motion to dismiss the petition for failure to state a cause of action should be…
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Where allegations of fact in a petition were that payments to a divorced wife sought to be deducted by the husband were made pursuant to a decree of divorce ordering payments of $ 50 per week for 5 years, but that such payments were not intended by the parties to be installment payments of a principal sum, as evidenced by the wife's agreement to pay income taxes thereon, held, that respondent's motion to dismiss the petition for failure to state a cause of action should be granted.
1Opinion of the Court
OPINION.
Kern, Chief Judge:
Respondent determined deficiencies in petitioners’ income tax liability for the years 1951 and 1952 in the amounts of $663 and $988, respectively, by reason of his disallowance of deductions claimed as alimony payments in the amount of $1,700 for the year 1951, and $2,600 for the year 1952. The returns were filed with the director of internal revenue for the western district of New York. In the petition petitioners alleged that respondent erred in determining that these amounts were not deductible under sections 22 (k) and 23 (u) of the Internal Revenue Code of 1939.
T…
2Cases cited4 opinions
- Fleming v. CommissionerUnited States Tax Court · 1950
- Estate of Orsatti v. CommissionerUnited States Tax Court · 1949
- Casey v. CommissionerUnited States Tax Court · 1949
- United Motor Coach Co. v. CommissionerUnited States Tax Court · 1954
3Cited by5 opinions
- Russell v. CommissionerUnited States Tax Court · 1973
- Ballantine v. CommissionerUnited States Tax Court · 1980
- Baker v. CommissionerUnited States Tax Court · 1954
- Ballantine v. CommissionerUnited States Tax Court · 1980
- Russell v. CommissionerUnited States Tax Court · 1973