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
Clark J. Baker and Martha B. Baker, Petitioners, v. Commissioner of Internal Revenue, Respondent
Baker v. Commissioner
Docket No. 53694
United States Tax Court
23 T.C. 161; 1954 U.S. Tax Ct. LEXIS 50;
October 29, 1954, Filed
A decision will be entered dismissing this proceeding and finding the deficiencies to be the amounts determined by respondent.
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…
2Cases cited5 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
- Baker v. CommissionerUnited States Tax Court · 1954