Gordon v. Commissioner
United States Tax Court
A State court consent decree modifying retroactively the terms of an earlier divorce decree in respect of alimony and child support, held, in the circumstances of this case, to be ineffective for Federal income tax purposes, to recharacterize as alimony certain "variable child support" payments which had theretofore been made.
1Opinion of the Court
Arthur Z. Gordon and Theresa Gordon, Petitioners v. Commissioner of Internal Revenue, Respondent
Gordon v. Commissioner
Docket No. 1637-76
United States Tax Court
70 T.C. 525; 1978 U.S. Tax Ct. LEXIS 91;
July 11, 1978, Filed
Decision will be entered for the respondent.
A State court consent decree modifying retroactively the terms of an earlier divorce decree in respect of alimony and child support, held, in the circumstances of this case, to be ineffective for Federal income tax purposes, to recharacterize as alimony certain "variable child support" payments which had theretofore been made.
Alan L.…
2Cases cited26 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Commissioner v. LesterSupreme Court of the United States · 1961
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
- Van Vlaanderen v. CommissionerUnited States Tax Court · 1948
21 more not listed; retrieve them via the Exa API.