Fred J. Pettid - Page 13




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                  * * *, the aggrieved party may file said Agree-                     
                  ment with the Court and be entitled to all relief                   
                  which would otherwise be made available for the                     
                  enforcement of a judgment, including contempt.                      

             The district court further stated:                                       

                  IT IS FURTHER ORDERED, ADJUDGED AND DECREED that                    
                  * * * [petitioner] and * * * [Ms. Wagner] shall                     
                  each abide by and adhere to the terms and                           
                  conditions of the  * * * [Annulment] Agreement                      
                  which has been reviewed by the Court and has                        
                  been found to be fair, just, reasonable and not                     
                  unconscionable, and which Agreement shall not be                    
                  filed with the Court as provided for in Neb. Rev.                   
                  Stat. sec. 42-366(4)(b) (Reissue 1988).                             

                  Respondent issued a notice of deficiency to petitioner              
             with respect to his 1993, 1994, and 1995 returns.  The                   
             notice of deficiency sets forth the following explanation                
             for the adjustment disallowing the deduction petitioner                  
             claimed for the payments made during 1993:                               

                  Alimony Deduction:                                                  
                  Payments totaling $48,000.00 which you made in                      
                  the taxable year 1993 to Inga Wagner, are not                       
                  alimony payments, but are payments in settlement                    
                  of a claim for damages.  Accordingly, the                           
                  payments are not deductible and your taxable                        
                  income is increased $48,000.00.                                     

             The notice of deficiency contains identical explanations                 
             for taxable years 1994 and 1995.                                         








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