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
complied.
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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