- 2 -
his ex-wife in 1996 is deductible as alimony under section
215(a).1
Background
The parties submitted this case fully stipulated pursuant to
Rule 122. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Danbury, Nebraska, at the time he filed his petition.
Petitioner and Pamela Lynn Springer (Ms. Springer) were
married on November 27, 1970, in Lebanon, Nebraska.2 On January
10, 1995, pursuant to a “Decree of Dissolution” (the divorce
decree), the marriage between petitioner and Ms. Springer was
dissolved in the District Court of Red Willow County, Nebraska.
Petitioner and Ms. Springer also entered into a “Property
Settlement and Custody Agreement” (the marital settlement),
effective January 10, 1995, which was incorporated into the
divorce decree.3
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
2The record in this case does not provide any information
regarding the status of Ms. Springer’s 1996 taxable year and
whether she reported the payment in dispute as income.
3The divorce decree stated that “the Property Settlement
Agreement entered into between the parties is hereby approved,
and the property and debts of the parties are divided and
allocated as set forth therein.” For convenience, subsequent
references to the marital settlement and the divorce decree
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011