Alexandra M. Medlin - Page 2

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                                        MEMORANDUM OPINION                                              

                  DINAN, Special Trial Judge:  These consolidated cases were                            
            submitted pursuant to the provisions of section 7443A(b)(3) and                             
            Rules 180, 181, and 182.1                                                                   
                  Respondent determined a deficiency in petitioner Alexandra                            
            M. Medlin's (Alexandra) Federal income tax for 1994 in the amount                           
            of $1,946.  Respondent also determined a deficiency in                                      
            petitioners Burley M. Medlin's (Burley) and Mary K. Medlin's                                
            (Mary) Federal income tax for 1994 in the amount of $2,170.                                 
                  After concessions,2 the issue remaining for decision is                               
            whether the amounts in issue are properly characterized as                                  
            alimony or separate maintenance payments within the meaning of                              
            section 71(b).                                                                              
                  These cases were submitted fully stipulated under Rule 122.                           
            The stipulations of fact and attached exhibits are incorporated                             
            herein by this reference.  Alexandra resided in Charlottesville,                            
            Virginia, and Burley and Mary resided in Williamsburg, Virginia,                            



            1           Unless otherwise indicated, all section references are                          
            to the Internal Revenue Code in effect for the taxable year in                              
            issue.  All Rule references are to the Tax Court Rules of                                   
            Practice and Procedure.                                                                     
            2           The parties agree that Burley's direct reimbursement of                         
            $784 for Alexandra's medical expenses which were not covered by                             
            her medical insurance constitutes alimony or separate maintenance                           
            payments.  As Alexandra points out on brief, she overstated the                             
            amount of such payments on her 1994 original and amended returns                            
            by $19 ($803 - $784).                                                                       




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