Patricia P. Kean - Page 1

                                 T.C. Memo. 2003-275                                  

                               UNITED STATES TAX COURT                                

                           PATRICIA P. KEAN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                         ROBERT W. KEAN, III, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     

               Docket Nos. 8966-00, 9144-00.  Filed September 22, 2003.               

                    R determined deficiencies for H’s 1995 and 1996                   
               taxable years.  R’s determinations were based upon R’s                 
               inconsistent position that payments made by H to W,                    
               pursuant to pendente lite unallocated support orders,                  
               were includable in the gross income of W as alimony                    
               received, and not deductible by H as alimony paid.  H                  
               filed a petition for redetermination.  This Court held                 
               that the payments were alimony for Federal income tax                  
               purposes and were deductible by H, under sec. 215,                     
               I.R.C.  H seeks recovery of litigation costs pursuant                  
               to sec. 7430, I.R.C., in the amount of $54,012.63.                     

               *This opinion supplements our previously filed opinion in              
          Kean v. Commissioner, T.C. Memo. 2003-163.                                  

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