Jeanne E. Amarasinghe - Page 1

                                 T.C. Memo. 2007-333                                  

                               UNITED STATES TAX COURT                                

                        JEANNE E. AMARASINGHE, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

           DISAMODHA C. AMARASINGHE AND NARLIE AMARASINGHE, Petitioners v.            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 14062-06, 15883-06.   Filed November 6, 2007.              

                    P-H failed to pay child support and alimony to P-W                
               as required by their divorce agreement.  P-W obtained                  
               an order from a domestic relations court demanding that                
               P-H withdraw all funds from his profit sharing plan                    
               (the Plan) and pay them to P-W to satisfy his                          
               delinquent child support and alimony obligations.  P-H                 
                    On his 2002 income tax return, P-H reported the                   
               distribution from the Plan as income and took a                        
               deduction for alimony paid.  P-H then filed an amended                 
               return taking the position that the distribution from                  
               the Plan was made under a qualified domestic relations                 
               order (QDRO), and therefore under sec. 402(e)(1)(A),                   
               I.R.C., was taxable income to P-W and not P-H.  P-H                    
               also removed the alimony deduction.  P-W reported a                    

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Last modified: March 27, 2008