- 9 - would be no logical reason for a court to order the payor spouse to continue making unallocated support payments. The present case is similar to Kean v. Commissioner, supra. During the 2000 taxable year, petitioner had joint legal custody of Marc and Christopher and residential custody of Christopher. If Ms. Peterson had died during the pendency of the divorce proceeding, such proceeding would have abated, while the issue of residential custody of Marc would not have abated. Petitioner would then have had to seek a court order or judgment on this issue, but absent unusual circumstances not present here, custody would have reverted to petitioner. Similar to Kean, there would be no logical reason in the present case for the New Jersey court to order that petitioner continue to make unallocated support payments. We conclude that, under the particular facts of this case, petitioner’s obligation to make unallocated support payments during the pendency of the divorce proceedings would have terminated at Ms. Peterson’s death, and as such, the requirements of section 71(b)(1)(D) are satisfied. We further conclude that unallocated support payments made in the present case are alimony or separate maintenance payments for Federal income tax purposes and that such payments in the amount of $24,424 are deductible by petitioner under section 215.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011