Andrea Cipriano v. CIR

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June 28, 2001

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federal taxation
Andrea Cipriano v. CIR
T.C. Memo. 2001-157
US
Federal Court
United States Tax Court
Swift

Summary

The Tax Court considered whether payments received from a former spouse were includible in the petitioner’s gross income under IRC sec. 61. She argued that the payments were excludable under IRC sec. 1041, because they were for the future appreciation of ...
Andrea Cipriano v. CIR
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Interest Received on Property Distribution Is Income

Legal and Court Case Update
June 28, 2001

The Tax Court considered whether payments received from a former spouse were includible in the petitioner’s gross income under IRC sec. 61.