Sklar v. Commissioner

U.S. Tax Court

Sklar v. Commissioner

21 T.C. 349, 1953 U.S. Tax Ct. LEXIS 18

CourtUnited States Tax Court

DecidedNovember 30, 1953

DocketDocket No. 40559

StatusPublished

Cited by7 cases

This text of 21 T.C. 349 (Sklar v. Commissioner) is published on Counsel Stack Legal Research, covering United States Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Sklar v. Commissioner, 21 T.C. 349, 1953 U.S. Tax Ct. LEXIS 18 (tax 1953).

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Opinion

OPINION.

Withey, Judge:

Examination of all of the facts persuades us that the final decree of the state court upon the hearing of the divorce case between petitioner and her husband, and each of the amendatory orders, thereafter which had to do only with the amounts to be paid petitioner, provided that the entire sum here in controversy was for the support of the child alone and not in any part for the support of petitioner. The original order and the orders amendatory thereof were in error in stating otherwise, and the last order of the court merely corrected that error. In this respect this case is distinguishable from Peter Van Vlaanderen, 10 T. C. 706, affd. 175 F. 2d 389.

Reviewed by the Court.

Decision will be entered for the petitioner.

Hill, /., dissents.

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OPINION.

Withey, Judge:

Examination of all of the facts persuades us that the final decree of the state court upon the hearing of the divorce case between petitioner and her husband, and each of the amendatory orders, thereafter which had to do only with the amounts to be paid petitioner, provided that the entire sum here in controversy was for the support of the child alone and not in any part for the support of petitioner. The original order and the orders amendatory thereof were in error in stating otherwise, and the last order of the court merely corrected that error. In this respect this case is distinguishable from Peter Van Vlaanderen, 10 T. C. 706, affd. 175 F. 2d 389.

Reviewed by the Court.

Decision will be entered for the petitioner.

Hill, /., dissents.

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Bluebook (online)

21 T.C. 349, 1953 U.S. Tax Ct. LEXIS 18, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sklar-v-commissioner-tax-1953.

Opinion

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