Summary
The Tax Court concluded that payments meeting the requirements of IRC sec. 71 for taxable alimony were not taxable alimony because the payments ceased upon a contingency related to a child, and thus fell into the IRC sec. 71 (c)(2) exception.
Dewey and Carlena K. Hammond v. CIR
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See Also
Support Payments Are Not Taxable Alimony When Contingent to a Child
The Tax Court concluded that payments meeting the requirements of IRC sec. 71 for taxable alimony were not taxable alimony because the payments ceased upon a contingency related to a child and thus fell into the IRC sec. 71 (c)(2) exception.