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7(...continued)
however, the record does not reflect the total amount of the
benefits received and the portions thereof received by each
spouse. Respondent, on brief, takes the position that, since
petitioner did not establish the amount received by Mr. Gurr, the
entire amount of taxable Social Security income should be
attributed to petitioner. Although respondent is technically
correct, the Court is of the view that, if the Social Security
amounts received by petitioner and Mr. Gurr that year can be
ascertained, and there is no dispute as to these amounts, the
amounts received by Mr. Gurr should not be attributed to
petitioner. If, however, there is any legal or factual dispute
as to this item, then respondent's position is sustained, and the
entire amount of the income should be attributed to petitioner.
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