Judith D. Lawton - Page 2




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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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