Summary
The Tax Court concluded that payments a former husband made to his former spouse that were in the nature of spousal maintenance were not alimony payments for tax purposes. It found that because the payments were not made pursuant to divorce or separation ...
Curtis L. Anderson v. CIR
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See Also
Payments Not Made Under Divorce Agreement Are Not Taxable Alimony
The Tax Court concluded that payments a former husband made to his former spouse that were in the nature of spousal maintenance were not alimony payments for tax purposes.