fix (IRC § 22(k))
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 366 U.S. 299 - Commissioner v. Lester · 1961Most cited · 524 citing opinions
The agreement must expressly specify or 'fix' a sum certain or percentage of the payment for child support before any of the payment is excluded from the wife's income. The statutory requirement is strict and carefully worded. It does not say that 'a sufficiently clear purpose' on the part of the parties is sufficient to shift the tax. It says that the 'written instrument' must 'fix' that 'portion of the payment' which is to go to the support of the children. Otherwise, the wife must pay the tax on the whole payment.
How often courts cite the case defining “fix (IRC § 22(k))”
Court decisions citing the opinion that defined “fix (IRC § 22(k))” — 524 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.