Kirk A. Keegan, Jr. - Page 1

                                       T.C. Memo. 1997-359                                            

                                     UNITED STATES TAX COURT                                          

                              KIRK A. KEEGAN, JR., Petitioner v.                                      
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  

                  Docket No. 3458-96.                    Filed August 5, 1997.                        

                        After requesting a legal separation from his wife,                            
                  but before a Stipulation and Order to Show Cause was                                
                  filed on May 6, 1992, in State court, P made certain                                
                  payments to, or on behalf of, his wife in the nature of                             
                  support.  P deducted these payments, together with                                  
                  payments made after May 6, 1992, from his gross income                              
                  as alimony pursuant to sec. 215, I.R.C., on his Federal                             
                  income tax return for 1992.  R limited P's alimony                                  
                  deduction to those payments made after May 6, 1992.  On                             
                  the facts, Held:  No alimony deduction is allowed under                             
                  sec. 215, I.R.C., for payments made by petitioner to                                
                  his wife prior to May 6, 1992, since these payments did                             
                  not stem from a written separation agreement within the                             
                  ambit of sec. 71(b)(2)(B), I.R.C.                                                   

                  Kirk A. Keegan, Jr., pro se.                                                        

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