Ashe v. Commissioner
United States Tax Court
Pursuant to the terms of an agreement incorporated into a decree of divorce, petitioner was obliged to pay his former wife $ 250 per month which was designated as "alimony." This sum was to be diminished by one-third when each of the three minor children born of that marriage either attained majority or became self-supporting, all payments to cease in any event upon the 21st birthday of the youngest child.
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Pursuant to the terms of an agreement incorporated into a decree of divorce, petitioner was obliged to pay his former wife $ 250 per month which was designated as "alimony." This sum was to be diminished by one-third when each of the three minor children born of that marriage either attained majority or became self-supporting, all payments to cease in any event upon the 21st birthday of the youngest child. Held, the agreement fixed the amount of $ 250 per month as payable for the support of the minor children, thus petitioner was not entitled to a deduction for any part thereof as alimony.
1Opinion of the Court
Tuetjens, Judge:
This proceeding involves deficiencies in income tax determined by respondent in the amounts and for the years as set forth below:
1953 _$1,284.74
1954 _1,169.64
The only issue is whether the monthly payments of $250 paid by William F. Ashe, pursuant to the terms of a written agreement incorporated into a decree of divorce, constituted alimony payments made solely for the support of his minor children.
FINDINGS OF FACT.
The stipulated facts are so found and are incorporated herein by this reference.
William F. Ashe (hereinafter referred to as the petitioner) and Kathleen L. Ashe,…
2Cases cited12 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Weil v. CommissionerUnited States Tax Court · 1954
- Fleming v. CommissionerUnited States Tax Court · 1950
- Weil v. CommissionerCourt of Appeals for the Second Circuit · 1957
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Turkoglu v. CommissionerUnited States Tax Court · 1961
- William F. Ashe and Kathleen L. Ashe v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
- Ashe v. CommissionerUnited States Tax Court · 1959
- Haber v. CommissionerUnited States Tax Court · 1960
- Turkoglu v. CommissionerUnited States Tax Court · 1961