(DOWNLOAD) "Hoffman v. Commissioner of Internal Revenue" by United States Court of Appeals for the Seventh Circuit ~ Book PDF Kindle ePub Free
eBook details
- Title: Hoffman v. Commissioner of Internal Revenue
- Author : United States Court of Appeals for the Seventh Circuit
- Release Date : January 21, 1972
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
This is an appeal from a decision of the Tax Court2 holding that monthly payments taxpayer received from her former husband in 1963 were properly excluded from her gross income under § 71 of the Internal Revenue Code of 1954, 26 U.S.C. § 71. The Tax Court's opinion sets forth the factual situation in adequate detail and no necessity exists for repeating more than the basic facts herein. Taxpayer3 married one Chamlin in 1943. Two children were born to the marriage. In 1950, a divorce suit was filed. In 1951 the Chamlins entered an agreement which inter alia provided he agreed to pay taxpayer the sum of $32.50 ""each and every week, as and for permanent alimony and permanent child support of the minor children."" A divorce decree was entered stating in part that it was ordered, adjudged and decreed that the husband pay to the taxpayer the sum of $32.50 ""each and every week as and for permanent alimony and permanent child support of the minor children.""