Jacklin v. Commissioner
United States Tax Court
Rule 121, Tax Court Rules of Practice and Procedure. -- Motions for summary judgment by petitioner W and respondent, seeking a decision that petitioner H's payments under the spouses' written separation agreement are not deductible as a matter of law. For purposes of her motion only, W concedes that she and H were separated and that they executed the separation agreement.
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Rule 121, Tax Court Rules of Practice and Procedure. -- Motions for summary judgment by petitioner W and respondent, seeking a decision that petitioner H's payments under the spouses' written separation agreement are not deductible as a matter of law. For purposes of her motion only, W concedes that she and H were separated and that they executed the separation agreement. Held: Where the written separation agreement is not wholly without some standard for W's support, it is not insufficient as a matter of law under sec. 71(a)(2), I.R.C. 1954, for failing to state a definite amount for her…
1Opinion of the Court
OPINION
Parker, Judge:
Respondent determined deficiencies in petitioners’ 1975 Federal income taxes in the amounts of $3,007.36 in docket No. 4722-79 and $12,260.39 in docket No. 7554-79. Petitioner Patience C. Jacklin (formerly Patience C. Rivkin) (Patience or the wife) filed a motion for summary judgment in her favor in docket No. 4722-79, under Rule 121, Tax Court Rules of Practice and Procedure, and respondent at the same time filed a motion for summary judgment in his favor in docket No. 7554-79.1 Patience and respondent filed briefs in support of their respective motions, and petitioner…
2Cases cited20 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Commissioner v. LesterSupreme Court of the United States · 1961
- Shiosaki v. CommissionerUnited States Tax Court · 1974
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
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3Cited by314 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
- Beard v. Comm'rUnited States Tax Court · 1984
- Craig v. Comm'rUnited States Tax Court · 2002
- Montgomery v. Comm'rUnited States Tax Court · 2004
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