The Commissioner determined a deficiency in petitioner's income tax for the taxable year 1945 in the amount of $721.84. The only question presented is whether payments made by the petitioner to and for the benefit of his wife pursuant to a separation agreement, entered into prior to but in contemplation of a divorce, are deductible by petitioner under section 23 (u) of the Internal Revenue Code. As to one payment of $75 made by petitioner directly to his wife subsequent to...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.