T.C. Memo. 1998-106
UNITED STATES TAX COURT
LARRY WADE HUMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 25675-96. Filed March 16, 1998.
In 1992, P deducted payments in the amount of
$971,684 made to or on behalf of his former spouse
pursuant to a final judgment and decree of divorce as
alimony under sec. 215(a), I.R.C. R disallowed the
alimony deduction completely, determining that the
payments failed to satisfy all the requirements for
treatment as alimony. R further determined that P was
liable for the accuracy-related penalty for negligence
or disregard of rules or regulations pursuant to sec.
6662(a), I.R.C.
1. Held: The obligation to make the lump-sum payments
at issue would survive the death of P's former spouse
under State law, and therefore such payments are not
deductible to P as alimony. Secs. 71(b), 215(a),
I.R.C.
2. Held, further, P is not liable for the accuracy-
related penalty for negligence pursuant to sec.
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