T.C. Memo. 1998-27
UNITED STATES TAX COURT
NORMAN D. PETERSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
MARTA E. PETERSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 12074-96, 17347-96. Filed January 22, 1998.
H's case was consolidated for trial, briefing, and
opinion with that of W, H's former spouse. During
taxable year 1992, H made support payments totaling
$63,170 to W pursuant to a State court Minute Order and
attached Tentative Decision and prior to the entry of a
judgment of dissolution of marriage. H deducted these
payments on his return for that year as alimony
pursuant to sec. 215(a), I.R.C. W did not include
these payments as alimony income on her return for
1992. To avoid whipsaw, R took inconsistent positions
against H and W in notices of deficiency issued to
them, disallowing H's sec. 215(a), I.R.C., deduction of
$63,170 and adjusting W's income to reflect the receipt
of that amount as alimony pursuant to secs. 61(a)(8)
and 71(a), I.R.C. On brief, R took a position in
support of H and adverse to W. Held: The payments at
issue constitute alimony within the meaning of section
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