Dewey and Carlena K. Hammond - Page 1

                                 T.C. Memo. 1998-53                                   

                               UNITED STATES TAX COURT                                

                    DEWEY AND CARLENA K. HAMMOND, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5822-97.                 Filed February 10, 1998.           

                    R filed a motion, and Ps filed a cross-motion, for                
               partial summary judgment on the issue of whether                       
               certain payments made by P-H to a former spouse during                 
               taxable years 1993, 1994, and 1995 constitute                          
               deductible alimony pursuant to sec. 215(a), I.R.C., or                 
               are instead nondeductible child support within the                     
               meaning of sec. 71(c), I.R.C.  Held:  R's motion for                   
               partial summary judgment granted, and Ps' cross-motion                 
               for partial summary judgment denied, Rule 121(b), Tax                  
               Court Rules of Practice and Procedure; the payments at                 
               issue are treated as fixed for child support and are                   
               therefore nondeductible to Ps.  Sec. 71(c)(2), I.R.C.                  

               Joseph M. Seigler, Jr., for petitioners.                               
               Clinton M. Fried, for respondent.                                      

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