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Respondent determined deficiencies in petitioner's 1994 and
1995 Federal income taxes of $3,618 and $2,848, respectively.
The issue for decision is whether any part of certain cash
payments received by petitioner from her former spouse were
amounts fixed in their divorce instrument as a sum payable for
the support of their minor child. Petitioner's entitlement to
the earned income credit is dependent upon our resolution of the
issue for decision.
All of the facts have been stipulated and along with the
attached exhibits are incorporated herein by reference.
FINDINGS OF FACT
Petitioner resided in Houston, Pennsylvania, when she filed
the petition in this case.
Petitioner is the former spouse of Raymond Lawton.
Petitioner and Raymond Lawton were separated and living apart in
1994 and 1995. During 1994 and 1995, petitioner and Raymond
Lawton had one minor child requiring child support.
The Court of Common Pleas of Washington County,
Pennsylvania, (court of common pleas) issued a temporary order on
July 23, 1993, in the case of Judith Lawton v. Raymond Lawton,
Case No: 1351 DR 92, directing Raymond Lawton to make monthly
payments of $1,265 plus arrearages, effective June 8, 1993, "for
support of spouse and one child."
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