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MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined duplicate alternative
deficiencies with respect to these consolidated cases.1 The
deficiencies remaining in dispute are the result of the
disallowance of alimony deductions for one petitioner and
inclusion of alimony income to the other with respect to payments
made by the deducting spouse. Ultimately, only one party will
bear a tax burden with respect to each item, depending on whether
we decide that it is or is not an alimony payment. The
determined deficiencies, penalties, additions to tax, and taxable
periods for Ms. Burkes and Mr. Burkes are as follows:
Eleanor A. Burkes:
Penalty
Year Deficiency Sec. 6662(a)
1990 $21,428.90 $4,286
1991 3,598.00 720
Caesar D. Burkes:
Addition
To Tax Penalty
Year Deficiency Sec. 6651(a) Sec. 6662(a)
1989 $4,256.83 $1,226 $851
1990 15,728.18 --- 656
1991 3,774.00 1,058 755
The parties have settled several adjustments, leaving the
following issues for our consideration: (1) Whether the divorce
judgment that orders certain payments to be made by Mr. Burkes
1 These cases involve a former husband and wife who have a
common controversy over whether certain amounts do or do not
constitute alimony. These cases have been consolidated for
purposes of trial, briefing, and opinion.
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