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her “lump sum alimony”. This case was submitted fully stipulated
under Rule 122.1 The stipulation of facts and the attached
exhibits are incorporated herein by this reference.
Background
At the time he filed his petition, petitioner resided in
Atlanta, Georgia.
In 1997, petitioner married Rinku Mukherjee. Sometime in
1999, petitioner filed a petition for divorce with the Superior
Court of DeKalb County, State of Georgia (the Georgia Superior
Court). Mrs. Mukherjee then counterclaimed, asking, among other
things, for an equitable division of petitioner’s property and a
substantial alimony settlement.
In June 2000, the above matters in the Georgia Superior
Court divorce proceedings came to trial before a jury. At the
end of the trial, the jury was instructed to render its verdict
by making findings as to a set of interrogatories in the special
verdict form that was provided to the jury. Among other things,
in the verdict it rendered on June 22, 2000, the jury, found, in
pertinent part:
(3) As to the issue of EQUITABLE DISTRIBUTION OF
PROPERTY, We the jury, find as follows:
X for the Husband (no award to Wife)
1All Rule references are to the Tax Court Rules of Practice
and Procedure, and all section references are to the Internal
Revenue Code in effect for the year at issue.
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Last modified: May 25, 2011