- 2 - The primary issue for decision is whether $240,000 petitioner received from her husband in 1999 is to be treated as taxable alimony. FINDINGS OF FACT Some of the facts have been stipulated and are so found. At the time the petition was filed, petitioner resided in Palmdale, California. On February 25, 1998, after 21 years of marriage and after having three children together, petitioner and her husband separated. On April 22, 1998, petitioner filed for divorce in Los Angeles Superior Court. On July 7, 1998, in the above divorce proceeding, the Los Angeles Superior Court ordered petitioner’s husband to pay to petitioner $20,000 per month continuously “until further order of court, death of either party, [or] remarriage of * * * [petitioner], whichever first occurs”. The July 7, 1998, court order also provided that “It will be determined at a future date by settlement, or court order, if the [$20,000 monthly] sum constitutes child or spousal support or some combination thereof”. In 1999, pursuant to the above court order, petitioner received from her husband a total of $240,000. On January 12, 2000, the Los Angeles Superior Court amended the July 7, 1998, order by entering a minute order stating thatPage: Previous 1 2 3 4 5 6 NextLast modified: March 27, 2008