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Alan R. Adler, for petitioner in docket No. 8966-00.
Jeffrey M. Garrod and Eugenia Yudanin, for petitioner in
docket No. 9144-00.
Joseph J. Boylan, for respondent.
MEMORANDUM OPINION
NIMS, Judge: Respondent determined deficiencies in the
Federal income tax of petitioner Patricia P. Kean (Ms. Kean) for
taxable years 1992, 1993, 1994, 1995, and 1996 of $14,299,
$17,419, $20,116, $18,390, and $4,393, respectively. Respondent
also determined additions to tax pursuant to section 6651(a)(1)
for 1992 and 1994 of $3,557 and $5,029, respectively. Respondent
determined deficiencies in the Federal income tax of petitioner
Robert W. Kean III (Mr. Kean) for the taxable years 1995 and 1996
of $27,584 and $16,781, respectively.
After concessions, the issue remaining to be decided is
whether any part of the unallocated support payments constitutes
alimony under section 71 that is deductible by the payor spouse,
Mr. Kean, under section 215, and includable in the gross income
of the payee spouse, Ms. Kean, under sections 61(a)(8) and 71(a).
In the notices of deficiency respondent took inconsistent
positions, in that respondent disallowed deductions to Mr. Kean
and required Ms. Kean to report alimony income. On brief,
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Last modified: May 25, 2011