Frances J. Ryan - Page 6

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          Ryan, on the other hand, treated the payments as though a                   
          termination upon death provision was still in effect and the                
          payments were alimony for a term of 8 years.                                
               Petitioners complain that respondent has taken inconsistent            
          positions in issuing separate statutory notices of deficiency to            
          both Gregory and Patricia Ryan, and to Frances Ryan.  It is                 
          immaterial whether the alternative claims were contained in a               
          single notice of deficiency or in separate notices.  Doggett v.             
          Commissioner, 66 T.C. 101, 103 (1976).  Separate determinations             
          against each of the former spouses for the same tax liability               
          intended to protect the revenue in a "whipsaw" situation do not             
          negate the presumption of correctness as to either notice.  Smith           
          v. Commissioner, T.C. Memo. 1996-292; INI, Inc. v. Commissioner,            
          T.C. Memo. 1995-112, affd. without published opinion 107 F.3d 27            
          (11th Cir. 1997).                                                           
               Gross income includes amounts received as alimony.  Secs.              
          71(a), 61(a)(8).  If alimony is includable in the payee spouse's            
          gross income under section 71(a), the payor spouse is allowed to            
          deduct the amount of the alimony paid.  Sec. 215(a) and (b).  For           
          purposes of being included in gross income, alimony is defined by           
          section 71(b)(1) as any cash payment meeting the following four             
                    (A) such payment is received by (or on behalf of)                 
               a spouse under a divorce or separation instrument,                     

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