Westbrook v. Commissioner
United States Tax Court
Under a settlement agreement incident to a divorce, petitioner W received monthly child support and alimony, property, and a $ 100,000 fixed principal sum to be paid in 11 annual installments. Held, W proved that, under California law, a substantial part of her husband's interest in a partnership was community property which she relinquished in the settlement agreement.
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Under a settlement agreement incident to a divorce, petitioner W received monthly child support and alimony, property, and a $ 100,000 fixed principal sum to be paid in 11 annual installments. Held, W proved that, under California law, a substantial part of her husband's interest in a partnership was community property which she relinquished in the settlement agreement. Held, further, the installment payments W received on the $ 100,000 principal sum were part of a division of community property and were not taxable to petitioner as alimony under sec. 71, I.R.C. 1954.
1Opinion of the Court
Fay, Judge:
The respondent determined a deficiency of $3,579 in petitioner’s Federal income tax for 1975. The only issue presented is whether a payment received by petitioner under a 1974 separation agreement constitutes taxable alimony under section 71.1
FINDINGS OF FACT
Some of the facts were stipulated and are found accordingly.
At the time she filed her petition in this case, petitioner Yvonne Westbrook, now Yvonne Westbrook Maciel (hereinafter petitioner), was a resident of Crescent City, Calif.
Petitioner married Robert Westbrook (hereinafter Robert) in 1955 at the age of 18. Throughout…
2Cases cited24 opinions
- Pereira v. PereiraCalifornia Supreme Court · 1909
- Van Camp v. Van CampCalifornia Court of Appeal · 1921
- Estate of NeilsonCalifornia Supreme Court · 1962
- Beam v. Bank of AmericaCalifornia Supreme Court · 1971
- Hesse v. CommissionerUnited States Tax Court · 1973
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3Cited by9 opinions
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