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effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioner’s Federal
income tax of $9,895 for the taxable year 1995.
The issue for decision is whether certain amounts petitioner
received from her former husband are includable in her income as
alimony or separate maintenance payments.1
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Ridgefield, Connecticut, on the date the petition was filed in
this case.
Petitioner and her former husband, George R. Reed, separated
in April 1993. Mr. Reed filed a petition for divorce on December
10, 1993, in the Circuit Court, Seventh Judicial District, for
St. Johns County, Florida. On December 23, 1993, Mr. Reed filed
with the circuit court a Motion to Establish Temporary Child
Support and Other Temporary Relief. Petitioner separately sought
temporary support from Mr. Reed by filing with the court a motion
for Application for Temporary Allowances. This latter motion was
argued before the court with counsel representing both petitioner
1In the petition, petitioner disputes the interest due on
the deficiency. This Court does not have jurisdiction to
redetermine interest in this case prior to the entry of a
decision redetermining the deficiency. See sec. 7481(c); Rule
261; Pen Coal Corp. v. Commissioner, 107 T.C. 249, 255 (1996).
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