Marie A. Gonzales - Page 2

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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.                                                  
               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            
               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                  

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