Mary K. Heckaman - Page 2




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          received by petitioner are includable in her gross income as                
          alimony under section 71.2  We hold that they are.                          
          Background                                                                  
               This case was submitted fully stipulated under Rule 122, and           
          the facts stipulated are so found.  Petitioner resided in                   
          Chicago, Illinois, at the time that her petition was filed with             
          the Court.                                                                  
               Petitioner and her ex-husband, James D. Heckaman (Mr.                  
          Heckaman), were separated on February 14, 1995.  Petitioner and             
          Mr. Heckaman filed for divorce in the Whitley Circuit Court of              
          Whitley County, Indiana, (the Divorce Court) later that year.               
          Petitioner has not resided in the same household as Mr. Heckaman            
          since their separation.  Petitioner was divorced in 1997.                   
               In August 1995, the Divorce Court issued its “Findings of              
          Fact and Conclusions of Law for Preliminary Orders” (the                    
          provisional order) in the divorce proceeding involving petitioner           
          and Mr. Heckaman.  The provisional order provided as follows:               
                    Maintenance and Indebtedness. [Petitioner] is                     
               entitled to receive maintenance during the pendency of                 
               this action retroactive to the date of the filing of                   


          1(...continued)                                                             
          dependency exemption for her daughter, Rebecca Heckaman.                    
          2  Except as otherwise indicated, all section references are                
          to the Internal Revenue Code in effect for the taxable year in              
          issue, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.  All amounts are rounded to the nearest             
          dollar.                                                                     





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