T.C. Memo. 2006-105
UNITED STATES TAX COURT
CAROL A. JOHANSON AND ALFRED F. MELZIG, JR., Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2490-05. Filed May 15, 2006.
C and J entered into a Marital Settlement
Agreement in connection with a divorce terminating
their marriage, which was characterized as a marriage
of long duration under California law. Cal. Fam. Law
Code sec. 4336 (West 2004). The Agreement provided
that J would make monthly spousal support payments of
$5,250 each from a date specified in the Agreement
through October 31, 2010. The Agreement contained no
provision regarding continuation or termination of the
payments in the event of C’s death before November 1,
2010. The Cal. Fam. Law Code, sec. 4337, provides that
in the absence of an agreement in writing, support
payments terminate upon the death of the payee spouse.
Sec. 71(b)(1)(D), I.R.C., provides that to constitute
alimony or separate maintenance payments, there must be
no liability to make any such payment for any period
after the death of the payee spouse.
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