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Mr. Kean filed his U.S. Individual Income Tax Return for
1995 on July 8, 1996. Mr. Kean submitted Form 4868, Application
for Automatic Extension of Time to File U.S. Individual Income
Tax Return, which provided an automatic extension of time to file
his 1995 return to August 15, 1996. Mr. Kean filed his U.S.
Individual Income Tax Return for 1996 on October 17, 1997.
Respondent did not determine a penalty for failure timely to file
an income tax return for 1996.
From January 1 through September 1992, the children resided
with both Mr. Kean and Ms. Kean at 144 Lake Road, Far Hills, New
Jersey (the marital residence). During October and November
1992, the children resided with Ms. Kean outside the marital
residence. In December 1992, Ms. Kean and the children returned
to the marital residence, where the children resided with Mr.
Kean and Ms. Kean until at least January 1996.
Discussion
I. General Rules
We consider whether certain payments (disputed payments),
made pursuant to court orders issued during the pendency of a
divorce proceeding, are to be treated as alimony for Federal
income tax purposes. Generally, alimony and separate maintenance
payments (hereinafter collectively referred to as alimony) are
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