Summary
The Tax Court concluded that a payment of lump sum alimony was not taxable alimony for federal tax purposes. Since the divorce instrument was silent regarding a death contingency, the court looked to Georgia law and found that a lump sum alimony award, u ...
Larry Wade Human v. CIR
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See Also
Lump-Sum Alimony Is Not Taxable Alimony
The Tax Court concluded that a payment of lump-sum alimony was not taxable alimony for federal tax purposes.