Sklar v. Comm'r, 21 T.C. 349 (Tax Ct. 1953). · Go Syfert
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Sklar v. Comm'r, 21 T.C. 349 (Tax Ct. 1953). Cases Citing This Book View Copy Cite
29 citation events across 2 distinct courts.
Strongest positive: Siegert v. Comm'r, 51 T.C. 611 (Tax Ct. 1969)
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Margaret Rice Sklar
v.
Commissioner of Internal Revenue
Docket No. 40559.
United States Tax Court.
Nov 30, 1953.
Published opinion
21 T.C. 349
1953 U.S. Tax Ct. LEXIS 18
Leon A. Cousens, Esq ., for the petitioner. Robert J. Fetterman, Esq ., for the respondent.
Withey, Hill.
Cited by 7 opinions  |  Published

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.