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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