- 2 - 2000 (a total of $168,000). There was no court order, judgment, or written agreement requiring petitioner to pay child, spousal, or family support to Ali when Ali received those payments. On June 25, 2001, a State court filed a stipulation between Ali and petitioner that retroactively (1) deemed petitioner to have paid one-half of the distributions from SRC to Ali, and (2) deemed those payments from June 1 to December 31, 2000, to have been made by petitioner to Ali as unallocated family support in satisfaction of petitioner’s obligation to provide support during that period. The issues for decision are: 1. Whether payments made to Ali before the existence of a written divorce or separation agreement that were retroactively deemed to be unallocated family support payments by State court order are alimony for purposes of section 71(b)(1).1 We hold that they are not. 2. Whether petitioner may exclude from income the $84,000 that SRC paid on his behalf to Ali in 2000. We hold that he may not. 1 Section references are to the Internal Revenue Code in effect for 2000. Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011