Blakey v. Commissioner
United States Tax Court
Ps entered into a written agreement incident to divorce requiring the husband to make monthly payments for the "care, support and maintenance of the minor children of the parties and the support, care and maintenance of the Wife." The agreement reduced the monthly payments by one-sixth on the earliest of the majority, death, or emancipation of each of the five children and eliminated all payments on the earliest of the majority, death, or emancipation of the last child.
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Ps entered into a written agreement incident to divorce requiring the husband to make monthly payments for the "care, support and maintenance of the minor children of the parties and the support, care and maintenance of the Wife." The agreement reduced the monthly payments by one-sixth on the earliest of the majority, death, or emancipation of each of the five children and eliminated all payments on the earliest of the majority, death, or emancipation of the last child. The agreement also provided that the wife was entitled to claim dependency exemptions for all five children so long as the…
1Opinion of the Court
Charles R. Blakey and Fay L. Blakey, Petitioners v. Commissioner of Internal Revenue, Respondent; Sandra A. Bettino, Petitioner v. Commissioner of Internal Revenue, Respondent
Blakey v. Commissioner
Docket Nos. 3085-80, 4590-80
United States Tax Court
78 T.C. 963; 1982 U.S. Tax Ct. LEXIS 86; 78 T.C. No. 68;
June 10, 1982, Filed
Decision will be entered for the petitioners in docket No. 3085-80.
Decision will be entered for the respondent in docket No. 4590-80.
Ps entered into a written agreement incident to divorce requiring the husband to make monthly payments for the "care, support and maintenance…
2Cases cited20 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Hoffman v. CommissionerUnited States Tax Court · 1970
- Brown v. CommissionerUnited States Tax Court · 1968
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