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Christine V. Olsen, for respondent.
MEMORANDUM OPINION
NIMS, Judge: Respondent determined a deficiency in the
Federal income tax of Kirk A. Keegan, Jr. (petitioner) for the
tax year ended December 31, 1992, in the amount of $8,698, and an
accuracy-related penalty pursuant to section 6662(a) in the
amount of $1,740.
All section references are to sections of the Internal
Revenue Code in effect for the year in issue, unless otherwise
indicated. All Rule references are to the Tax Court Rules of
Practice and Procedure.
After concessions, the sole remaining issue for decision is
whether petitioner is entitled to a section 215 alimony deduction
in excess of that allowed by respondent for amounts paid for the
support of petitioner's wife, Barbara C. Keegan (Mrs. Keegan).
This case was submitted fully stipulated, and the facts as
stipulated are so found. This reference incorporates herein the
stipulation of facts and attached exhibits. Petitioner resided
in Newport Beach, California, at the time he filed his petition.
Background
Petitioner requested a legal separation from Mrs. Keegan on
January 27, 1992. Later that month, petitioner began making
payments of between $4,817 and $9,914 a month to, or on behalf
of, Mrs. Keegan. An Order to Show Cause scheduled for March 4,
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