Summary
The Tax Court concluded that unallocated family support payments deducted on Miller's former husband's federal tax return as sec. 215 alimony payments were not taxable alimony. Miller did not include the payments she received as sec. 71 alimony. The Tax ...
Cheryl J. Miller v. CIR
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See Also
Unallocated Family Support Payments Are Not Deductible Alimony
The Tax Court concluded that unallocated family support payments deducted on Miller's former husband's federal tax return as sec. 215 alimony payments were not taxable alimony.