Summary
The Tax Court concluded that payments made to a former spouse which concluded within six months of their child's 18th birthday were alimony rather than child support. It found that the payments met the requirements of Rule 142(a) and were alimony.
Larick A. Hill v. CIR
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See Also
Payments Made to Ex-Spouse Were Alimony, Not Child Support
The Tax Court concluded that payments made to a former spouse, which concluded within six months of their child's 18th birthday, were alimony rather than child support.