- 4 - these disputes construed Ray's obligations under paragraph 5 of the agreement to continue as long as Linda did not remarry or move from the marital home, even though the children had moved (the consequence of Linda's death was not addressed). During the years in issue Ray made the following payments to or on behalf of Linda pursuant to paragraph 5 of the agreement: 1993 1994 Home mortgage $23,384 $13,691 Yard maint. 940 -0- Total payments 24,324 13,691 Ray deducted as alimony the total payments (the payments) for each year on the joint Federal income tax return that he filed for those years with Janet S. Baxter (Janet). Linda did not include these amounts as alimony income on her Federal income tax returns for those years. Respondent took inconsistent positions in the notices of deficiency upon which these consolidated cases are based. In the notice of deficiency sent to Ray and Janet, respondent disallowed the alimony deductions attributable to the payments upon the ground that the payments did not constitute alimony within the meaning of section 71(b), and, therefore, could not be deducted under section 215. In the notice of deficiency issued to Linda, respondent determined that the payments must be included in her income for the appropriate year as alimony under section 71.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011