Barbara Kahn-Langer - Page 3

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            support beginning on or about July 1, 1989, and continuing to                              
            each month thereafter for a period of twelve years at the rate of                          
            $1,000.00 a month."  The promissory note is not referenced in the                          
            stipulated judgment or attachment thereto.  The original note                              
            attached to the judgment was not signed by Leichter.  The terms                            
            of the note require payment in full on the earlier of July 1,                              
            2001, or within 60 days from notice of the death of petitioner.                            
            The note also indicates that petitioner "is willing to absorb and                          
            incur the tax liability, if any, associated with spousal support                           
            payments."                                                                                 
                  Petitioner reported alimony received from her former husband                         
            in the amount of $12,300 on her 1990 Federal income tax return.                            
            Leichter claimed a deduction for alimony paid to petitioner on                             
            his 1990 Federal income tax return in the amount of $24,472.                               
                  An initial examination of the divorce decree at the Superior                         
            Court of California revealed that the note attached to the                                 
            divorce decree was unsigned.  When Leichter was questioned about                           
            the unsigned note, he indicated that he did not recall signing                             
            the note, nor did he believe it to be part of the divorce decree.                          
            Leichter apparently contends that the payments were alimony and                            
            the note was not part of the divorce decree.                                               
                  At a later date, respondent was presented with a copy of the                         
            promissory note bearing what purports to be Leichter's signature.                          
            The date next to the signature is June 29, 1990.  It is not clear                          
            from the record when respondent actually received this                                     




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