Knobler v. Commissioner
United States Tax Court
Payments made to petitioner by her former husband Robert under compulsion of a support order of a Pennsylvania Quarter Sessions Court are includable in her 1967 gross income under sec. 71(a)(3), I.R.C. 1954. Although Robert's duty to support petitioner ordinarily would have terminated when in 1966 a Pennsylvania Common Pleas Court granted him an absolute divorce, the prior support order continued in effect thereafter because he did not petition the Quarter Sessions Court to…
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Payments made to petitioner by her former husband Robert under compulsion of a support order of a Pennsylvania Quarter Sessions Court are includable in her 1967 gross income under sec. 71(a)(3), I.R.C. 1954. Although Robert's duty to support petitioner ordinarily would have terminated when in 1966 a Pennsylvania Common Pleas Court granted him an absolute divorce, the prior support order continued in effect thereafter because he did not petition the Quarter Sessions Court to have it vacated. Rev. Rul. 71-390, 1971-2 C.B. 82.
1Opinion of the Court
OPINION
Teetjens, Judge:
This case was originally docketed for hearing pursuant to the provisions of section 7463,1.E.C. 1954,1 and Eule 36, Tax Court Eules of Practice, but we granted the parties’ joint motion for submission under Eule 30 and for assignment to a Division of this Court for report.
The Commissioner determined a deficiency in the income tax liability of petitioner, Jeanne S. Knobler, for the taxable year 1967 in the amount of $569.77. As the Commissioner has conceded to petitioner the dependency exemption for her son Eichard a Eule 50 computation will be necessary. The pleadings…
2Cases cited7 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Heilbron v. HeilbronSupreme Court of Pennsylvania · 1893
- Korman v. CommissionerUnited States Tax Court · 1961
- Commonwealth Ex Rel. Crane v. RosenbergerSuperior Court of Pennsylvania · 1968
- Commissioner of Internal Revenue v. Bessie N. Rankin. Robert L. Rankin v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Wolman v. CommissionerUnited States Tax Court · 1975
- Ficchi v. CommissionerUnited States Tax Court · 1986
- Knobler v. CommissionerUnited States Tax Court · 1972
- Wolman v. CommissionerUnited States Tax Court · 1975