Marlin G. Springer - Page 2

                                        - 2 -                                         
          his ex-wife in 1996 is deductible as alimony under section                  
               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              
               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                 

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