Clark v. Commissioner
United States Tax Court
Petitioners were divorced Feb. 24, 1964, pursuant to a decree which awarded Janice alimony from Randal in the amount of $ 25,200 payable in installments of $ 300 per month for a period of 7 consecutive years. On February 21, 1964, Janice signed a "letter agreement" which provided that the monthly payments would be reduced to $ 50 per month if Janice remarried during the 7-year period.
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Petitioners were divorced Feb. 24, 1964, pursuant to a decree which awarded Janice alimony from Randal in the amount of $ 25,200 payable in installments of $ 300 per month for a period of 7 consecutive years. On February 21, 1964, Janice signed a "letter agreement" which provided that the monthly payments would be reduced to $ 50 per month if Janice remarried during the 7-year period. The modification "letter agreement" was not incorporated in the divorce decree because at that time Oklahoma law required that a divorce decree fix a noncontingent specific sum of alimony. Held, the letter…
1Opinion of the Court
Randal W. Clark, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent; Janice H. Clark, Petitioner v. Commissioner of Internal Revenue, Respondent
Clark v. Commissioner
Docket Nos. 4224-71, 4240-71
United States Tax Court
58 T.C. 519; 1972 U.S. Tax Ct. LEXIS 99;
June 26, 1972, Filed
Decisions will be entered under Rule 50.
Petitioners were divorced Feb. 24, 1964, pursuant to a decree which awarded Janice alimony from Randal in the amount of $ 25,200 payable in installments of $ 300 per month for a period of 7 consecutive years. On February 21, 1964, Janice signed a "letter agreement"…
2Cases cited14 opinions
- Hogg v. CommissionerUnited States Tax Court · 1949
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Scofield, Collector of Internal Revenue v. GreerCourt of Appeals for the Fifth Circuit · 1950
- Jefferson v. CommissionerUnited States Tax Court · 1949
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