James Stewart and Mary Ann Lanphere - Page 7

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            1T(c), Q&A 15-16, Temporary Income Tax Regs., 49 Fed. Reg. 34456-                             
            34457 (Aug. 31, 1984).                                                                        
                  Based on the record, we find that James paid $5,200 to                                  
            Virginia in 1990.  However, we conclude that the $5,200 paid to                               
            Virginia in 1990 constituted nondeductible child support.  The                                
            Judgment specifically stated that James' payments were to be $140                             
            a week for so long as Grove, James' son, lived with Virginia.                                 
            Additionally, the December 17, 1985, modification of the Judgment                             
            obtained by James to reduce his support payments to $100 a week                               
            was based on the factual findings that there was one child,                                   
            Renea, for whose support James was liable, and that Renea's                                   
            monthly support needs equaled $408.28 a month.  Consequently, we                              
            find that the $100 a week payments were fixed "as a sum which is                              
            payable for the support of children of the payor spouse."  Sec.                               
            71(c).  We note that the result would be the same under the pre-                              
            1984 rules.  See, e.g., Sullivan v. Commissioner, T.C. Memo.                                  
            1995-240.                                                                                     
                  For these reasons, we sustain respondent's determination                                
            that the payments made by James in 1990 constituted nondeductible                             
            child support.                                                                                
                                                        Decision will be entered for                      
                                                 respondent.                                              









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