Estelle Kersh - Page 3

                                        - 2 -                                         
          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              
               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.                         

Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011