Tinsman v. Commissioner
United States Tax Court
Petitioner made payments to his former wife pursuant to a decree of separate maintenance entered in the District of Columbia, which did not fix any part of such payments as child support, and pursuant to a divorce decree entered in Maryland, which fixed all of such payments as child support. Both decrees provided for the same amount of payments, and both were in existence during the taxable years.
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Petitioner made payments to his former wife pursuant to a decree of separate maintenance entered in the District of Columbia, which did not fix any part of such payments as child support, and pursuant to a divorce decree entered in Maryland, which fixed all of such payments as child support. Both decrees provided for the same amount of payments, and both were in existence during the taxable years. Held, no part of such payments was fixed as child support within the meaning of sec. 71(b), I.R.C. 1954.
1Opinion of the Court
Simpson, Judge:
Respondent determined deficiencies in petitioners’ income tax in the amount of $586.03 for the taxable year 1961 and $745.89 for the taxable year 1962. The only issue remaining for decision is whether the periodic payments made by petitioner Chester L. Tinsman to his former wife are fixed as for the support of a minor child within the meaning of section 71(b) of the Internal Revenue Code of 1954.1
BINDINGS OF FACT
Some of the facts were stipulated, and those facts are so found.
Petitioners are husband and wife currently residing in Clinton, Md. The petitioners filed their joint…
2Cases cited6 opinions
- Estin v. EstinSupreme Court of the United States · 1948
- Commissioner v. LesterSupreme Court of the United States · 1961
- Tasanilla Hopson v. Delores Palmer HopsonCourt of Appeals for the D.C. Circuit · 1955
- Arthur G. B. Metcalf v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1965
- Grummer v. CommissionerUnited States Tax Court · 1966
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Harris v. CommissionerUnited States Tax Court · 1969
- Carle v. CommissionerUnited States Tax Court · 1970
- Siegert v. CommissionerUnited States Tax Court · 1969
- De Wailly v. CommissionerUnited States Tax Court · 1976
- Archambault v. CommissionerUnited States Tax Court · 1970
14 more not listed; retrieve them via the Exa API.