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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