Kirby v. Commissioner
United States Tax Court
On March 8, 1957, petitioner, who was pregnant, instituted an action against her husband, John, for separation from bed and board. On March 19, 1957, the court issued an order requiring the husband to pay petitioner $ 100 per week for support, plus doctors' bills and maternity expenses. Petitioner moved to another residence, and on August 8, 1957, gave birth to a son, the only child that was born to the marriage.
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On March 8, 1957, petitioner, who was pregnant, instituted an action against her husband, John, for separation from bed and board. On March 19, 1957, the court issued an order requiring the husband to pay petitioner $ 100 per week for support, plus doctors' bills and maternity expenses. Petitioner moved to another residence, and on August 8, 1957, gave birth to a son, the only child that was born to the marriage. On November 4, 1957, an amending court order was issued, to the effect that beginning the next day John should pay $ 75 per week for the support and maintenance of petitioner and…
1Opinion of the Court
OPINION.
TURNER, Judge:
Petitioner contends that none of the support money is taxable to her (1) because she and John were still husband and wife during the taxable year 1957, and (2) because she and John subsequently filed an amended joint return for 1957, which absolved her from tax.
Respondent, relying on section 71(a) (3) of the Internal Revenue Code of 1954 and section 1.71-1 (b) (3) of the Income Tax Regulations, contends that the $3,900 received by petitioner in 1957 pursuant to the orders of the Indiana courts was taxable to her, irrespective of how much money was expended for the…
2Cases cited3 opinions
- Moitoret v. CommissionerUnited States Tax Court · 1946
- Commissioner of Internal Revenue v. Bessie N. Rankin. Robert L. Rankin v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Hummel v. CommissionerUnited States Tax Court · 1957
3Cited by23 opinions
- Druker v. CommissionerUnited States Tax Court · 1981
- Turkoglu v. CommissionerUnited States Tax Court · 1961
- Taylor v. CommissionerUnited States Tax Court · 1971
- Mavity v. CommissionerUnited States Tax Court · 1964
- Camara v. Comm'rUnited States Tax Court · 2017
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