Patricia P. Kean - Page 3

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          not, whether Mr. Kean meets the net worth requirements, and                 
          whether the litigation costs Mr. Kean seeks are reasonable.  Mr.            
          Kean resided in Far Hills, New Jersey, when he filed his                    
               The underlying claim that gave rise to the present dispute             
          involved whether any part of the unallocated support payments               
          (disputed payments) paid by Mr. Kean to petitioner Patricia P.              
          Kean (Ms. Kean) constitutes alimony under section 71 that is                
          deductible by Mr. Kean, under section 215, and includable in the            
          gross income of Ms. Kean, under sections 61(a)(8) and 71(a).  In            
          the notices of deficiency, and in the answers filed by                      
          respondent, respondent took inconsistent positions, disallowing             
          the deductions to Mr. Kean and requiring Ms. Kean to report                 
          alimony income.  On brief, however, respondent argued that Mr.              
          Kean should be allowed to deduct the disputed payments and Ms.              
          Kean should report the disputed payments as income.                         
               This Court rendered Kean v. Commissioner, T.C. Memo. 2003-             
          163, deciding that the disputed payments were alimony for Federal           
          income tax purposes.                                                        
               Section 7430 provides for the award of litigation costs to a           
          taxpayer in a court proceeding brought against the United States            
          involving the determination of any tax, interest, or penalty                

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