Martin v. Commissioner
United States Tax Court
In anticipation of divorce, H and W entered into a property settlement agreement that was incorporated in the divorce decree. The agreement provided for payments of alimony for 10 years and 1 month, and H agreed, in a separate paragraph of the settlement agreement, to pay an aggregate amount of $ 25,000 as "additional alimony" over a period of 2 years.
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In anticipation of divorce, H and W entered into a property settlement agreement that was incorporated in the divorce decree. The agreement provided for payments of alimony for 10 years and 1 month, and H agreed, in a separate paragraph of the settlement agreement, to pay an aggregate amount of $ 25,000 as "additional alimony" over a period of 2 years. Payment of this lump sum was to be made in two installments of $ 12,500 each, and $ 7,500 of each such installment was for the purpose of paying W's attorneys' fees. Held: H is not entitled to an alimony deduction for the $ 12,500 annual…
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined deficiencies in income tax against the petitioners of $7,056.53 for 1972 and $6,771.84 for 1973. At issue is petitioners’ right to alimony deductions under section 215, I.R.C. 1954, for two payments made to the former wife of William Martin, Lila W. Martin. The case was submitted on a stipulation of facts.
Petitioner William Martin was married to Lila W. Martin in 1947. The couple experienced marital difficulties, and they ceased to live together in 1969. In anticipation of divorce, they entered into an agreement entitled “property settlement…
2Cases cited35 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Wright v. CommissionerUnited States Tax Court · 1974
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
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3Cited by16 opinions
- Schottenstein v. CommissionerUnited States Tax Court · 1980
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- Springer v. Comm'rUnited States Tax Court · 2003
- Bolza v. CommissionerUnited States Tax Court · 1981
- Borror v. CommissionerUnited States Tax Court · 1989
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