Gould v. Gould
United States Supreme Court
245 U.S. 151 (1917)
Relevant factsFree
After their 1909 divorce, Howard Gould (defendant) was required to pay Katherine Gould (plaintiff) $3,000 monthly in alimony; Katherine sued to establish the payments were not her income (so as not to be taxed to her), while Howard argued he should be entitled to a tax deduction for the payments. The trial court and appellate division both ruled for Katherine, and the Supreme Court granted a writ of error.
IssueFree
Whether alimony payments are income to the receiving spouse for federal tax purposes.