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Procedure. Respondent determined a deficiency in petitioner's
1991 Federal income tax in the amount of $3,299.
The issue for decision is whether cash payments received by
petitioner in 1991 from her spouse must be included in her income
for that year as alimony or separate maintenance. The resolution
of this issue depends upon whether an entry made by a judge on
the docket sheet relating to a State court domestic relations
matter constitutes a divorce or separation instrument within the
meaning of section 71(b)(2).
Background
Some of the facts have been stipulated, and they are so
found. At the time of the filing of the petition, petitioner
resided in Joplin, Missouri.
Petitioner first married Edward H. Landreth (Mr. Landreth)
on August 25, 1971. At the time, she had three children from
previous marriages, including a son, Christopher Kyle Beeler
(Kyle). Petitioner and Mr. Landreth divorced in 1975. Sometime
in 1978, petitioner and Mr. Landreth remarried.
On December 18, 1985, petitioner filed a petition for
dissolution of her second marriage to Mr. Landreth in the Circuit
Court of Jasper County, Missouri (the circuit court). In
connection with that proceeding, on February 10, 1986, petitioner
filed a motion pendente lite for temporary maintenance and
attorney's fees and costs (the motion).
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