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income tax purposes. The disputed payments are deductible by Mr.
Kean, under section 215, and includable in the gross income of
Ms. Kean, under sections 61(a)(8) and 71(a).
Given the unique factual circumstances of the instant case,
Miller v. Commissioner, T.C. Memo. 1999-273, affd. sub nom.
Lovejoy v. Commissioner, 293 F.3d 1208, 1212 (10th Cir. 2002),
decided under Colorado law, and Gilbert v. Commissioner, T.C.
Memo. 2003-92, decided under Pennsylvania law which is no longer
in effect, do not support a different result.
To reflect the foregoing and the parties’ concessions,
Decisions will be entered
under Rule 155.
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Last modified: May 25, 2011