Document: 366 U.S. 299 81 S.Ct. 1343 6 L.Ed.2d 306 COMMISSIONER OF INTERNAL REVENUE, Petitioner,v.Jerry LESTER. No. 376. Argued April 25, 1961. Decided May 22, Mr. C. Guy Tadlock, Washington, D.C., for petitioner. Louis Mandel, New York City, fr respondent. Justice CLARK delivered the opinion of Court. 1 The sole question presented by this suit, in which Government seeks to recover personal income tax deficiencies, involves validity respondent's deductions from his gross taxable years 1951 and 1952 whole periodic payments during those divorced wife pursuant a written agreement entered into them approved divorce court. Commissioner claims that language providing '(i)n event any (three) children parties hereto shall marry, become emancipated, or die, then herein specified * be reduced sum equal one-sixth would thereafter otherwise accrue' sufficiently identifies one-half as having been 'payable support' taxpayer's minor under § 22(k) Internal Revenue Code 1939 and, therefore, not deductible him 23(u) Code.1 Tax Court Commissioner's disallowance, 32 T.C. 1156, but Appeals reversed, 279 F.2d 354, holding did 'fix' with requisite clarity specific amount portion payable support all sums paid were, alimony provision 23(u). To resolve conflict among Courts on question,2 we granted certiorari. 364 890, 220, 5 186. We have concluded Congress intended that, come within exception 22(k), must specifically state amounts parts thereof allocable children. Accordingly, affirm judgment Appeals. 2 Prior 1942, taxpayer was generally entitled deduct former spouse alimony, Douglas v. Willcuts, 1935, 296 1, 56 59, 89 L.Ed. 3. Except situations decree, settlement law operated complete discharge liability support. Helvering Fitch, 1940, 309 149, 60 427, 84 665. hearings, Senate debates Report Ways Means Committee House indicate it intention Congress, enacting Code, eliminate uncertain inconsistent consequences resulting many variations law. '(T)he amendments are designed remove uncertainty made *.' S.Rep. 673 Pt. 77th Cong., 1st Sess. 32. They 'will produce uniformity treatment regardless variance laws different States H.R.Rep. 2333, 2d 72. In addition, realized 'increased surtax rates3 intensify' hardship husband who, cases, 'would sufficient left after paying meet obligations,' 46, perhaps also other hand, wife, being lower bracket than husband, could more easily protect herself final analysis receive larger net payment if he income. 3 first version proposed an amendment Act 1941. going child were includible husband's only 'specifically designated spouses.' H.R. 5417, Sess., 117. thus drew distinction between case designated' agreement, one there no such designation. latter event, 'the 673, 35. Action bill deferred conference committee4 hearings measure again held following year. subsequent Finance carried forward term designated,' used 1941 (No. 673), observation: 4 'If, however, received maintenance without designation children, is provided section 1631, 86. As finally enacted word instead change explained 'a little streamlined language.' Hearings before 7378, 48. Office Legislative Counsel reported Committee: 'If decree attributable *. If, includes entire goes Ibid. (Italics supplied.) 7 This leaves room doubt. expressly specify certain percentage excluded wife's statutory requirement strict carefully worded. It does say clear purpose' part shift tax. says 'written instrument' 'portion payment' go Otherwise, pay payment. obliged enforce mandate Congress. 8 One basic precepts '(t)he subject man's unfettered command free enjoy at own option may taxed income, whether sees fit not.' Corliss Bowers, 1930, 281 376, 378, 50 6, 337, 74 916. Under type here, spend monies she fit. 'The power dispose equivalent ownership it.' Horst, 311 112, 118, 61 144, 147, 85 75. Including circumstances, comports underlying philosophy Code. And, frequently stated, given 'as great internal symmetry consistency its words permit.' United Olympic Radio & Television, 1955, 349 232, 236, 75 733, 736, 99 1024. 9 appear concerned restricted uses unspecified child-support permitted when Its concern revenue specificity, purposes, terms Therefore, construing act, too unconcerned variant legal obligations, any, construction nonspecific provisions local rules, imposes upon use solely merely affords deduction earmarked 10 read effect giving burden simple fixed Here so provide. On contrary, calls makes fact provides if, married, became emancipated died total one-sixth, saying (one-sixth multiplied three, number children) However, pretermitted remarriage consistent had just opposite effect. believe, said should or, directed, 'fixed.' satisfy. instrument 11 contends administrative interpretation has consistently contrary. appears, contrariety late 1959 issue Ruling stated Service follow rationale Eisinger Commissioner, Cir., 1957, 250 303,5 Weil 240 584 ,6 followed 'in cases involving similar facts circumstances.' Rev.Rul. 59—93, 1959—1 Cum.Bull. 23. 12 All these considerations lead conclusion certainty agreements allocations therein determination inference conjecture. believe demanded 22(k). After all, purposes act their best interests dictate, provided, requires, action specific. Certainly required expects less. 13 Affirmed. 14 DOUGLAS, concurring. 15 While I join Court, add few words. early case, Holmes 'Men turn square corners they deal Government.' Rock Island, A. L.R. Co. States, 254 141, 143, 41 55, 56, 65 188. complicated intricate think moving against citizen corners. Act, I.R.C. 'which fix, money payment, sum' 16 agree amount. sure, inferred proviso longer due, die. But some might clear. 17 present enough can computed. line 'fix.' Resort litigation, rather often temptation government purse endurance taxpayer. Section 1939, Stat. 816—817, 26 U.S.C.A. '* (by wife) (a divorce) obligation which, because marital family relationship, imposed incurred incident subsection apply husband.' (Emphasis added.) 23(u), 817, pertinent allowed described year.' Both Metcalf 1959, 271 288, 303, arrived conclusions contrary court below. Sections 1942 greatly increased expenses World War II. 1203, 11. rule 'when whole, discloses made, another specificity readily determine referec e contingencies never being, 'part 'by page 308. reduction remarried. fortuitous incidental mention figure meant inoperative, unless less probable future occurs, will suffice 588.

Category: 11