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Commissioner v. Lester, 366 U.S. 299 (1961)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Commissioner v. Lester, 366 U.S. 299 (1961)
Commissioner v. Lester No. 376 Argued April 25, 1961 Decided May 22, 1961 366 U.S. 299
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
Section 23(u) of the Internal Revenue Code of 1939 permits a husband to deduct from his gross income for income tax purposes amounts includible under § 22(k) in the gross income of his divorced wife, and § 22(k) provides that periodic payments received by the wife after a decree of divorce in discharge of a legal obligation imposed upon the husband under a written instrument incident to such divorce shall be includible in the gross income of the wife, but that
This subsection shall not apply to that part of any such periodic payment which the terms of the . . . written instrument fix, in terms of . . . a portion of the payment, as a sum which is payable for the support of minor children of such husband.
Held: in order to come within this exception to § 22(k), the written agreement providing for the periodic payments to the wife must specifically designate the amounts or parts thereof allocable to the support of the children, and must not leave such amounts to determination by inference or conjecture. Pp. 299-306.
279 F.2d 354 affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," Commissioner v. Lester, 366 U.S. 299 (1961) in 366 U.S. 299 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=TKBP9YRJQ3T1F1F.
MLA: U.S. Supreme Court. "Syllabus." Commissioner v. Lester, 366 U.S. 299 (1961), in 366 U.S. 299, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=TKBP9YRJQ3T1F1F.
Harvard: U.S. Supreme Court, 'Syllabus' in Commissioner v. Lester, 366 U.S. 299 (1961). cited in 1961, 366 U.S. 299. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=TKBP9YRJQ3T1F1F.
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