Neil Jerome Proctor - Page 1

                                   129 T.C. No. 12                                    

                               UNITED STATES TAX COURT                                

                         NEIL JEROME PROCTOR, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2813-06.             Filed October 10, 2007.                

                    P and his spouse (S) divorced in December 1993.                   
               The divorce decree required P and S to share equally                   
               their children’s uninsured medical and dental costs.                   
               The divorce decree also required P, pursuant to the                    
               Uniformed Services Former Spouses’ Protection Act, 10                  
               U.S.C. sec. 1408 (2000), to pay S 25 percent of his                    
               military retirement pay.  The divorce decree did not                   
               indicate whether the payments with respect to P’s                      
               military retirement should be included in gross income                 
               or deducted as alimony, or whether such payments were                  
               to terminate upon the death of S.                                      
                    P paid S $6,074 in 2002 and deducted the entire                   
               amount as alimony.  R determined, in a notice of                       
               deficiency, that the payments were not alimony and,                    
               therefore, were not deductible.                                        

Page:  1  2  3  4  5  6  7  8  9  Next 

Last modified: November 10, 2007