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was no Federal income tax deficiency or penalty due from
petitioner for 1992.
After concessions,2 the issues for decision are: (1)
Whether petitioner was a prevailing party in the underlying tax
case. We hold she was. (2) Whether petitioner is entitled to
reasonable litigation and administrative costs. We hold she is
to the extent set out below.
General Background
Petitioner was divorced from Larry Wade Human (Human) on
January 2, 1990. Pursuant to the divorce decree (the decree),
Human was required to pay petitioner lump-sum alimony of $24,000
immediately and $750,000 on or before May 17, 1990.
Human failed to make the $750,000 payment as required by the
decree. Petitioner then brought a contempt action against Human
in the Superior Court of DeKalb County, Georgia (the Superior
Court), seeking to enforce the decree and compel payment.
By order dated November 13, 1992, the Superior Court
directed the clerk of the Superior Court (the clerk) to
distribute instanter $913,957.60 to petitioner. This payment
consisted of the $750,000 lump-sum alimony award, plus $221,684
interest thereon, less attorney's fees of $57,726.80 paid
2 Respondent concedes that petitioner substantially
prevailed, exhausted her administrative remedies, did not
unreasonably protract the administrative or Court proceedings,
and met the net worth requirements.
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