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After a concession by respondent, the sole issue for
decision is whether spousal support payments made in accordance
with a Minute Order and attached Tentative Decision and prior to
an entry of judgment of dissolution of marriage in taxable year
1992 constitute alimony within the meaning of section 71(b) so as
to be deductible by Norman pursuant to section 215(a) and
includable in the gross income of Marta pursuant to sections
61(a)(8) and 71(a) for that year.
This case was submitted with fully stipulated facts under
Rule 122. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Norman resided in Laguna
Hills, California, when he filed his petition. Marta resided in
Laguna Beach, California, when she filed her petition.
Background
Norman and Marta are former spouses. Norman worked as a
physician during taxable year 1992; Marta was a homemaker.
Petitioners resided in separate households throughout 1992.
Petitioners were separated on September 18, 1989. On
November 5, 1991, a trial, lasting approximately 5 days, was held
before the Orange County Superior Court (Superior Court) in
California on the contested issues in the petitioners' divorce
case, which included the division of marital property, spousal
support, and child support.
On January 6, 1992, the Superior Court issued a Minute Order
which stated "No appearances. The Court, having taken matter
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