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support. Mr. Von Kalinowski retired from his law firm in 1985 at
the age of 68. During the years 1995 through 1999, his
retirement income from the firm averaged $280,000. During this
same time period, Mr. Von Kalinowski’s royalty income derived
from his legal treatises averaged $147,000 annually. Lastly, Mr.
Von Kalinowski receives an annual pension from the Naval Reserve
of $17,138.9
Petitioner is currently employed as the executive vice
president of the Museum of Flying in charge of development. Her
annual salary is $70,000.
Mr. Von Kalinowski maintains a $1 million life insurance
policy of which petitioner is the designated beneficiary. While
Mr. Von Kalinowski’s pension income from the law firm terminates
upon his death, his royalty income from the treatises continues
at 60 percent of its current rate for a period of 15 years
following his death. Petitioner is the beneficiary of such
royalty income.
OPINION
A. Statutory Background
Section 6013(a) provides that spouses may elect to file a
9 Part of Mr. Von Kalinowski’s income must be applied
toward alimony obligations in favor of his first wife. During
1999, Mr. Von Kalinowski paid alimony in the amount of $47,577.
He is currently obligated to pay his ex-wife $3,233 per month,
plus one-half of his pension from the Naval Reserve.
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