Summary
The Tax Court determined that spousal support payments made prior to the entry of the separation agreement did not qualify as deductible alimony under IRC sec. 71(b)(2). The husband evidenced a letter offering to make the payments. However, the court dete ...
Kirk A. Keegan, Jr. v. CIR
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See Also
Payments Made Prior to Divorce Instrument Are Not Deductible Alimony
The Tax Court determined that spousal support payments made prior to the entry of the separation agreement did not qualify as deductible alimony under IRC sec. 71(b)(2).