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Patricia L. Ryan, pursuant to section 7430 and Rule 231.1 The
issues for decision are (1) whether petitioners should be awarded
reasonable litigation costs pursuant to section 7430, and if so,
(2) whether the amount of litigation costs requested by
petitioners is reasonable, and (3) whether petitioners have
unreasonably protracted the litigation.
At the time the petition was filed in this case, petitioners
resided in Schofield, Wisconsin.
The underlying claim which gave rise to the present dispute
involved the classification of certain payments made by Gregory
Ryan (petitioner) to his former wife, Frances Ryan, pursuant to a
Judgment of Divorce. The Judgment of Divorce was granted by the
Circuit Court for the County of Kalamazoo, Michigan (trial
court), and provided for permanent alimony payable to Frances
Ryan as follows:
IT IS FURTHER ORDERED AND ADJUDGED that the
Plaintiff, W. GREGORY RYAN, shall pay to the Defendant,
FRANCES RYAN, for her support and maintenance, the sum
of SEVEN HUNDRED ($700.00) DOLLARS per month, in
advance, commencing January 5, 1990, for January,
February, March and April of 1990, and commencing
May 5, 1990, the sum of TWO HUNDRED FIFTY ($250.00)
DOLLARS PER WEEK, and continuing thereafter until the
death or substantial change in circumstances, or until
further order of this Court having competent
jurisdiction. This alimony shall be paid through the
Friend of the Court consistent with the provisions
hereinafter found dealing with payment of support.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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