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Respondent determined a deficiency of $1,599 in petitioner’s
2002 Federal income tax. The sole issue for this Court to decide
is whether petitioner must include in her gross income alimony
payments she received in 2002.
Background
Some of the facts have been stipulated and are so found. At
the time the petition in this case was filed, petitioner resided
in Bethel, Pennsylvania.
Petitioner and Kent R. Gutzler (Mr. Gutzler) were married on
September 12, 1998. There were no children born of the marriage.
After petitioner and Mr. Gutzler separated, a final order (order)
was issued by the Court of Common Pleas of Berks County,
Pennsylvania, Domestic Relations Section on January 22, 2002,
which directed that Mr. Gutzler pay $1,400 monthly for
petitioner’s support, effective January 1, 2002. These monthly
payments were to end in the event of either party’s death. The
order included a handwritten notation that read: “Plaintiff
agrees to be responsible for the monthly payment of the Jeep
vehicle in her possession and the insurance thereon.”
The parties entered into a postnuptial agreement (agreement)
on October 11, 2002. Under the agreement, Mr. Gutzler was
ordered to pay petitioner alimony of $1,400 a month. These
monthly payments were to end in the event of either party’s
death. The agreement also provided for the tax treatment of the
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