Dalton v. Commissioner
United States Tax Court
Amounts received by petitioner wife from divorced husband after motion for alimony arrearages due under prior decree, and pursuant to his agreement to pay fixed amount related to arrearages, and her agreement for vacating of prior decree, held, on the facts, to constitute periodic payments of alimony to wife in discharge of legal obligation imposed on husband under decree of divorce taxable to her under section 71, I.R.C. 1954.
1Opinion of the Court
Sarah Dalton, Petitioner, v. Commissioner of Internal Revenue, Respondent
Dalton v. Commissioner
Docket No. 69748
United States Tax Court
34 T.C. 879; 1960 U.S. Tax Ct. LEXIS 91;
August 18, 1960, Filed
Decision will be entered under Rule 50.
Amounts received by petitioner wife from divorced husband after motion for alimony arrearages due under prior decree, and pursuant to his agreement to pay fixed amount related to arrearages, and her agreement for vacating of prior decree, held, on the facts, to constitute periodic payments of alimony to wife in discharge of legal obligation imposed on husband…
2Cases cited20 opinions
- Griffin v. GriffinSupreme Court of the United States · 1946
- Helvering v. FitchSupreme Court of the United States · 1940
- Helvering v. LeonardSupreme Court of the United States · 1940
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
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