T.C. Memo. 1996-258
UNITED STATES TAX COURT
RONALD J. MURPHY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
DIANE D. MURPHY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3201-94, 8531-94. Filed June 5, 1996.
Petitioner husband (H) and petitioner wife (W)
were divorced. Subsequently, H was directed by a
California court to pay monthly "family support"
payments (the marital payments) to W. H deducted the
marital payments as alimony pursuant to sec. 215,
I.R.C. W did not report the marital payments as gross
income pursuant to sec. 71, I.R.C. R disallowed H's
deduction and included the marital payments in W's
income.
1. Held: The marital payments are not alimony;
therefore H may not deduct such payments, and W need
not include them in gross income.
2. Held, further, R's determination of penalties
under sec. 6662, I.R.C., against H is sustained.
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