- 6 - Petitioner’s wages were garnished to pay court ordered alimony and child support. The garnished funds were paid to satisfy a legal obligation owed by petitioner. Petitioner’s gross wages are taxable to him regardless of whether he received the funds and then used them to pay his alimony and child support obligations or whether his employer paid the funds directly in satisfaction of petitioner’s alimony and child support obligations. Thus, the amounts garnished from petitioner’s wages during the 1995 and 1996 tax years are not excludable from petitioner’s income. Petitioner also argues that he was the victim of racial discrimination and denied due process during his divorce proceedings. Petitioner contends that he should not owe any tax liability on money that, in his view, was garnished in violation of his civil rights. This Court, however, lacks the jurisdiction to address petitioner’s allegations regarding civil rights violations that may have occurred during his divorce proceedings in State court. Child and spousal support determinations are matters of local law, and we are not permitted to reassess the merits of those judgments. See, e.g., Blair v. Commissioner, 300 U.S. 5 (1937). Although petitioner may not agree with the State court ruling regarding his alimony and child support obligations, he has not shown a basis for excluding the garnished wages from his taxable income.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011