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alimony certain amounts paid in accordance with a marital
settlement agreement.
This case was submitted fully stipulated under Rule 122.
Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the year in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure. The stipulated facts are incorporated herein by this
reference. Petitioner's brief contains statements and
attachments that were not stipulated and are not evidence. See
Rule 143(b). We disregard these in making our decision.
Background
Petitioner resided in La Quinta, California, at the time he
filed the petition in this case. Petitioner formerly was married
to Patricia R. Cologne (Ms. Cologne). Petitioner and Ms. Cologne
separated on March 21, 1993. On November 19, 1993, petitioner
and Ms. Cologne entered into a marital settlement agreement (the
agreement), which was filed with the Superior Court of the State
of California for the County of San Diego on December 29, 1993.
Pertinent portions of the agreement are as follows:
RECITALS
* * * * * * *
6. Husband is presently the sole proprietor of
Gordon Cologne and Associates. This business has an
estimated pre-tax net income of $19,500.00 per month.
Wife is presently unemployed and has no earned income.
Husband will retire on or about September 1, 1994,
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