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Since December 1985 and through the date of trial, Mr.
Landreth has paid for health insurance coverage for petitioner
and Kyle. In addition, Mr. Landreth allowed petitioner to use an
automobile that he owned or controlled. Mr. Landreth paid Kyle's
private high school tuition. He contributed to Kyle's checking
account, paid Kyle's credit card bills, and paid for some of
Kyle's vacations. None of these items were addressed in the
docket sheet entry.
A supplemental motion for temporary maintenance was filed on
petitioner's behalf by Mr. Buchanan on March 18, 1987. In the
supplemental motion, petitioner represented that she "previously
filed a motion for temporary maintenance and the court entered
its order granting her $1,800.00 per month". On June 24, 1987,
Mr. Landreth filed a motion to terminate or reduce "spousal
support".
Petitioner and Mr. Landreth lived separate and apart, but
remained married throughout 1991. During that year, petitioner
received $21,600 (12 monthly payments of $1,800) from Mr.
Landreth. On her 1991 Federal income tax return, petitioner did
not include any of the $21,600 she received from Mr. Landreth in
her income.
In the notice of deficiency, respondent determined that the
$21,600 petitioner received from Mr. Landreth constituted alimony
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