T.C. Memo. 2001-22
UNITED STATES TAX COURT
ROBERT L. STAHL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8423-98. Filed January 31, 2001.
P deducted amounts for alimony paid and an
additional personal exemption. P omitted from income a
distribution from the trustee of an employee plan.
1. Held: P has shown his entitlement to only a
portion of the alimony deduction taken.
2. Held, further, P has not shown his entitlement
to the additional personal exemption.
3. Held, further, P must include in income the
distribution from the trustee.
Robert L. Stahl, pro se.
Michael C. Prindible and Audrey M. Morris, for respondent.
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