Paul H. & Judy E. Rogers - Page 1

                                 T.C. Memo. 2005-50                                   

                               UNITED STATES TAX COURT                                

                      PAUL H. & JUDY E. ROGERS, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11696-02.             Filed March 17, 2005.                 

               Paul H. & Judy E. Rogers, pro se.                                      
               James L. May, for respondent.                                          

                                 MEMORANDUM OPINION                                   

               HOLMES, Judge:  For alimony to be deductible, the obligation           
          to pay it must end with the life of its recipient.  But when Paul           
          Rogers divorced his first wife, in 1992, he agreed to pay her               
          $225 a week for ten years with no express condition that she be             
          alive to receive it.  Rogers and his current wife then deducted             
          those payments as alimony on their 2000 tax return.  The                    
          Commissioner disallowed the deduction because he concluded the              

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