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petitioner’s husband had to pay to petitioner “the sum of $7,507
and for spousal support the sum of $26,850, retroactive to May 1,
1998”.1
On her 1999 individual Federal income tax return, petitioner
reported none of the $240,000 she received from her husband in
1999.
On her 2000 individual Federal income tax return, petitioner
reported as alimony income $531,713 that she received from her
husband. The $531,713 included the $240,000 petitioner received
in 1999, plus $291,713 petitioner apparently received from her
husband in 2000.2
On December 20, 2006, the divorce of petitioner and her
husband became final.
OPINION
The amount of any item of gross income, including alimony,
must be included in a cash basis taxpayer’s gross income for the
taxable year in which the taxpayer receives it. Sec. 451(a).
Generally, cash payments a taxpayer received from a spouse
or former spouse under a divorce or separation agreement are to
1 It is unclear from the record whether the amounts
specified in the Jan. 12, 2000, minute order were to be paid one
time or monthly and whether petitioner actually received them.
2 The record and petitioner’s counsel provide no credible
explanation as to why petitioner reported the $240,000 petitioner
received from her husband in 1999 on her individual Federal
income tax return for 2000.
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Last modified: March 27, 2008