T.C. Memo. 2003-163
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 June 4, 2003.
R determined deficiencies for W’s 1992, 1993,
1994, 1995, and 1996 taxable years. R determined
deficiencies for H’s 1995 and 1996 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.
Held: The payments H made to W meet the criteria
of sec. 71(b)(1), I.R.C. Specifically, the payments
were received by W and, pursuant to State law, would
have terminated at W’s death. Consequently, the
payments are alimony for Federal income tax purposes,
and are deductible by H, under sec. 215, I.R.C., and
includable in the gross income of W, under secs.
61(a)(8) and 71(a), I.R.C.
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