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would reach no different result because we uphold respondent’s
adjustments with respect to the marital payments.
Unless otherwise noted, all section references are to the
Internal Revenue Code in effect for the years at issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts filed by the parties and accompanying
exhibits are incorporated herein by this reference.
When the petitions in these cases were filed, Ronald Murphy
and Diane Murphy resided in Mountain View, California, and Los
Altos, California, respectively.
Petitioners were married in 1963. On February 1, 1988, the
Superior Court of California, County of Santa Clara (the Superior
Court), entered a judgment of dissolution of petitioners’
marriage.
On January 5, 1990, petitioners stipulated, and on
January 12, 1990, the Superior Court ordered, that Ronald Murphy:
“shall pay to * * * [Diane Murphy] for Family Support the sum of
$4,000.00 for the month of January, 1990 and $4,000 on account of
Family Support for the month of February, 1990”.
At a settlement conference held on March 28, 1990, the
Superior Court orally ordered that, commencing March 1, 1990,
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