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The judgment provided, in the findings section:
11. The Court finds this is a case that utilizing the
factors in Section 504 for an award of permanent
maintenance is warranted. The Court ordered
unallocated support shall be in the amount of $7,500.00
per month. The payment of unallocated maintenance and
support from the Husband to the wife shall be reviewed
when the youngest child attains the age of 18 years
old. The maintenance portion of unallocated
maintenance and support shall be permanent.
* * * * * * *
Further, the ordered, adjudged, and decreed part of the
order provided:
C. That [Mr. Nahhas] shall pay to [petitioner] the sum
of $7,500.00 per month as and for the unallocated
support of his family. It is the intention of the
Court that such sum shall be taxable to [petitioner]
and deductible by [Mr. Nahhas]. Further the duration
of such award shall be until the minor child reaches 18
years of age. That [Mr. Nahhas] is barred from any
claim for maintenance from [petitioner].
On Line 11 of her Federal income tax return, petitioner
reported income of $105,600 as alimony received but lined out
this figure and reported only $13,715 of Schedule C, Profit or
Loss from Business income.3
Discussion
The Commissioner’s determinations are presumed correct, and
taxpayers generally bear the burden of proving otherwise. Welch
3 Apparently the $105,600 amount represents 8 monthly
payments of $13,200 or 16 bi-monthly payments of $6,600. However
if one uses the Apr. 15, 2002, effective payment date, as
provided by the temporary order, 9 monthly or 18 bimonthly
payments were made in 2002 totaling $118,800.
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Last modified: May 25, 2011