- 2 -
Respondent determined deficiencies of $3,063 and $2,750 in
petitioner's Federal income taxes for 1994 and 1995,
respectively.
The issue for decision is whether petitioner must include
payments from her former husband in income under section 71.
Some of the facts were stipulated and are so found. The
stipulation of facts and annexed exhibits are incorporated herein
by reference. Petitioner resided in Burgettstown, Pennsylvania,
at the time her petition was filed.
Petitioner separated from her former husband, Barry Simpson,
in January of 1990 and was divorced on September 30, 1993.
During their period of separation, the Family Division of the
Court of Common Pleas for Washington County, Pennsylvania (family
court) entered an order requiring Mr. Simpson to make payments to
petitioner in the following manner:
AND NOW, this AUGUST 13, 1992, it is hereby ordered
that the Payor pay to the Family Division, Court of
Common Pleas SEVEN HUNDRED EIGHTEEN Dollars ($718.00) a
month payable as follows: One half thereof on the 28TH
day of AUGUST and the other half thereof on the 13TH
day of SEPTEMBER and like and equal amounts on the 28TH
and 13TH days of each and every month thereafter.
Arrears are set at $2,154.00, as of 8-13-92 due in full
IMMEDIATELY. Contempt proceedings will not be
initiated as long as payor pays $25.00 per month on
arrears, one half on each of the above dates. For the
support of: SPOUSE AND TWO CHILDREN, SHANNON AND
JEFFREY. ARREARS SET ABOVE ARE RETROACTIVE TO 5-8-92.
(BASE ORDER AMOUNT IS CONSIDERED TO BE $1,287 MINUE
[sic] $569 (REPRESENTING DEBTS PAYMTS TOWARDS: $70/MO
DELINQ UTILITIES. $357/MO DIRECT PAYMT FOR MARITAL
MORT AND $142/MO FOR PRO-RATED HOME EQUITY LOAN FOR
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011