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of the payments. In fact, the amount of the payments remained
fixed while later modifications made to the divorce decree
altered the amount of the monthly spousal support payments.
We find that the payments at issue in this case are in the
nature of a property settlement rather than support. Thus, these
payments are not includable in petitioner’s gross income under
section 71.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for petitioner.
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Last modified: May 25, 2011