Ronald J. Murphy - Page 2

                                                - 2 -                                                  
                  Ronald J. Murphy, pro se.                                                            
                  Elainie Honjas, for petitioner in docket No. 8531-94.                                
                  Matthew R. Kretzer and Barbara Leonard, for respondent.                              


                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     
                  HALPERN, Judge:  These cases have been consolidated for                              
            trial, briefing, and opinion because they involve a common                                 
            question of fact and law: viz, whether payments made by                                    
            petitioner Ronald J. Murphy (Ronald Murphy) to petitioner                                  
            Diane D. Murphy (Diane Murphy), his ex-wife, constitute alimony                            
            for purposes of the Federal income tax.  In the notices of                                 
            deficiencies and in her pleadings, respondent has taken                                    
            inconsistent positions, disallowing alimony deductions to Ronald                           
            Murphy but requiring Diane Murphy to report alimony income.                                
            Respondent, however, does not ask us to sustain her inconsistent                           
            positions.  Respondent is content that we determine the tax                                
            consequences of the subject payments (the marital payments)                                
            consistently between petitioners.                                                          
                  Respondent has determined both deficiencies in income tax                            
            and accuracy related penalties against Ronald Murphy.  Those                               
            amounts are as follows:                                                                    
                                                      Penalty under                                    
                        Year        Deficiency          Sec. 6662                                      
                        1990        $15,180           $3,036                                           
                        1991        16,509                  3,302                                      







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011