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penalties pursuant to section 6662(a)1 in the amounts of $7,170
and $7,648, respectively. Respondent also determined
deficiencies in petitioner Wade B. Ambrose's 1990 and 1991
Federal income tax of $58,800 and $67,053, respectively, and
accuracy-related penalties pursuant to section 6662(a) in the
amounts of $11,760 and $13,411, respectively. These cases were
consolidated for purposes of trial, briefing, and opinion.2
After concessions, the issues for our consideration are: (1)
Whether amounts paid as "family support" pursuant to a decree by
a State court were alimony and therefore deductible by Wade B.
Ambrose under section 215, or whether they were child support and
excludable from Evelyn R. Ambrose’s gross income; and (2) whether
Wade B. Ambrose is liable for the accuracy-related penalty for
negligence or intentional disregard of rules or regulations
pursuant to section 6662(a) for the taxable years 1990 and 1991.3
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
2 Respondent has placed herself in the role of a
stakeholder to the extent that she merely seeks consistent
treatment regarding the parties in controversy.
3 The parties have stipulated that Evelyn R. Ambrose is not
subject to the accuracy-related penalties.
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