Ronald J. Murphy - Page 5

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            Ronald Murphy would pay $4,000 a month to Diane Murphy as family                           
            support.                                                                                   
                  With respect to Diane Murphy’s case only, Ronald Murphy paid                         
            no more than $29,800 and $28,800 to Diane Murphy in 1990 and                               
            1991, respectively.                                                                        
                  Ronald Murphy made Federal income tax returns for 1990 and                           
            1991 on the basis of a calendar year.  He made those returns on                            
            Forms 1040, U.S. Individual Income Tax Return, and, for each                               
            year, he claimed deductions for alimony paid to Diane Murphy.                              
            For 1990, he claimed an alimony deduction of $46,000; for 1991,                            
            he claimed an alimony deduction of $48,500.                                                
                  Diane Murphy also made Federal income tax returns for 1990                           
            and 1991 on Forms 1040, on the basis of a calendar year.  Diane                            
            Murphy reported no income related to alimony for either year.                              
                  Petitioners have four children, three of whom lived with                             
            Diane Murphy during 1990 and 1991.                                                         
                                               OPINION                                                 
            I.  Introduction                                                                           
                  We must determine whether certain payments made on account                           
            of the dissolution of the marriage of petitioners (Ronald Murphy                           
            and Diane Murphy) are alimony for Federal income tax purposes.                             
            If such payments (the marital payments) are alimony, then they                             
            are deductible by Ronald Murphy and includable in gross income by                          
            Diane Murphy.  If the marital payments are not alimony, then they                          
            are not deductible by Ronald Murphy and are not includable in                              




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