Appling v. Commissioner
United States Tax Court
Held, payments of $175 per month over 60 months made pursuant to divorce decree were for support and subject to statutory contingencies under Georgia law. Such payments are deductible as alimony. Heldfurther, payments of $5,000 in two equal payments and for repairs of the family home made pursuant to the divorce decree are in the nature of a property settlement. Such payments are not deductible as alimony.
1Opinion of the Court
WILLIE R. APPLING, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Appling v. Commissioner
Docket No. 10705-77.
United States Tax Court
T.C. Memo 1979-357; 1979 Tax Ct. Memo LEXIS 157; 39 T.C.M. (CCH) 50; T.C.M. (RIA) 79357;
September 10, 1979, Filed
Held, payments of $175 per month over 60 months made pursuant to divorce decree were for support and subject to statutory contingencies under Georgia law. Such payments are deductible as alimony. Heldfurther, payments of $5,000 in two equal payments and for repairs of the family home made pursuant to the divorce decree are in the nature…
2Cases cited11 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Kent v. CommissionerUnited States Tax Court · 1973
- Ryker v. CommissionerUnited States Tax Court · 1960
- Morris v. PadgettSupreme Court of Georgia · 1975
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