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MARITAL DEBTS = $718/MO (MONEY ORDER AMT). PARTIES TO
SHARE EQUALLY PAROCHIAL SCHOOL TUITION FOR SON WITH
BOTH PAYING TUITION DIRECTLY TO SCHOOL. PLTF TO
MAINTAIN MED INS ON SELF AND CHILDREN AVAILABLE THROUGH
HER EMPLOYER AT REASONABLE COST. * * *
As stated in the order, Mr. Simpson was to make a monthly
payment of $718 through the family court towards the support of
his spouse and two children, Shannon and Jeffrey. No specific
amount of the payment was allocated to either spousal support or
child support.
The family court order also stated that Mr. Simpson was to
make monthly payments in the amounts of $70 towards delinquent
utilities, $357 towards the marital mortgage, and $142 towards a
home equity loan taken out during the marriage. To the extent
these debts were still outstanding, Mr. Simpson made the required
payments directly to the third party creditors throughout 1994
and 1995. Both the delinquent utility liability and the home
equity loan were paid off prior to 1995.
On her 1994 and 1995 Federal income tax returns, petitioner
excluded from income the monthly $718 payments she received from
Mr. Simpson, as well as the amounts he paid directly toward the
delinquent utilities, marital mortgage, and home equity loan.
Respondent determined, however, that because the court order
did not fix any part of the monthly payments specifically as
child support, the entire amount of Mr. Simpson's payment,
including the amounts paid to third parties for outstanding
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