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monthly payments of $70 in 1994, totaling $210. This amount
shall be included in petitioner's income for 1994.
Marital Mortgage
Mr. Simpson paid $357 each month during 1994 and 1995 to the
bank for the mortgage on the family home pursuant to the court
order. Petitioner argues that 100 percent of this amount is
excludable from her income. Petitioner bases this argument on
her contention that Mr. Simpson did not inform her upon making
these payments what portion was attributable to her liability on
the debt, and what portion was for his own liability on the debt.
She argues that Mr. Simpson's payments toward the mortgage were
therefore not made on her behalf.
Whether petitioner received notice from Mr. Simpson of what
he intended the payments to be bears no relevance to petitioner's
tax liability for 1994 and 1995. Petitioner knew from the court
order that Mr. Simpson was to make the monthly $357 mortgage
payments. Petitioner's duty to report these payments on her own
return does not depend on how Mr. Simpson treated the payments or
what he otherwise believed the nature of these payments to be.
The payments were subject to a contingency, petitioner's
death, which is reflected in the terminable upon death provision
contained in the court order. The court order also specified
that Mr. Simpson make the payments "For the support of" his wife
and children.
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