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1995. The issues for decision are: (1) Whether certain payments
received by petitioner pursuant to a court order are gross income
to petitioner under section 71 and (2) whether petitioner is
liable for an addition to tax under section 6651(a)(1).
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
Background
Petitioner was married to Leonard Kersh in 1962. Leonard
Kersh filed for divorce in 1994.
The Supreme Court of New York County, New York, entered an
order granting pendente lite maintenance (Order) in favor of
petitioner on or about November 18, 1995. The original date of
service of the application that related to the Order was
October 15, 1995. Excerpts from the Order are as follows:
In awarding temporary maintenance, * * * the court
awards Mrs. Kersh $1,600 per month temporary
maintenance. The award is retroactive to the original
date of service of this application * * *. Retroactive
sums due by reason of this award shall be paid off at
the rate of $800 per month on top of the sums awarded
until all arrears have been satisfied. Mr. Kersh may
take credit for sums voluntarily paid for maintenance
and support for this period for which he has cancelled
checks or other similar proof of payment * * *. The
first payment hereunder shall be made within ten (10)
days after service of a copy of this order (without
notice of entry), and then monthly thereafter.
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