Patricia P. Kean - Page 1

                                 T.C. Memo. 2003-163                                  


                               UNITED STATES TAX COURT                                


                           PATRICIA P. KEAN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                         ROBERT W. KEAN, III, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 8966-00, 9144-00.       Filed June 4, 2003.                


                    R determined deficiencies for W’s 1992, 1993,                     
               1994, 1995, and 1996 taxable years.  R determined                      
               deficiencies for H’s 1995 and 1996 years.  R’s                         
               determinations were based upon R’s inconsistent                        
               position that payments made by H to W, pursuant to                     
               pendente lite unallocated support orders, were                         
               includable in the gross income of W as alimony                         
               received, and not deductible by H as alimony paid.                     
                    Held:  The payments H made to W meet the criteria                 
               of sec. 71(b)(1), I.R.C.  Specifically, the payments                   
               were received by W and, pursuant to State law, would                   
               have terminated at W’s death.  Consequently, the                       
               payments are alimony for Federal income tax purposes,                  
               and are deductible by H, under sec. 215, I.R.C., and                   
               includable in the gross income of W, under secs.                       
               61(a)(8) and 71(a), I.R.C.                                             





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