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in income under section 71.1 The controversy concerns the char-
acter of pendente lite support payments that petitioner received
in a divorce proceeding.
This is a fully stipulated case that was submitted without a
trial under Rule 122. The stipulation of facts and the exhibits
are incorporated by this reference. Petitioner, who resided in
Demarest, New Jersey, when she petitioned the Court, filed her
1994 and 1995 Federal income tax returns as a head of household.
The pertinent facts follow.
Background
Petitioner married Emelito T. Gonzales (Dr. Gonzales) in
1977; on September 21, 1995, they divorced. During the marriage,
they had four children, whose ages in 1994 were 15, 13, 12, and 9
years.
The Gonzaleses had lived apart for more than 18 months
before petitioner filed for divorce in the Superior Court of New
Jersey, Chancery Division, Bergen County (superior court). Both
resided in New Jersey and were represented by counsel during the
divorce proceedings.
On February 18, 1993, the superior court entered a consent
order for pendente lite support (temporary order) awarding
1All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure, unless otherwise
indicated.
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