Mumtaz A. Ali - Page 2

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          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.                                                     




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