Linda J. Baxter v. CIR

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June 10, 1999

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federal taxation
Linda J. Baxter v. CIR
T.C. Memo. 1999-190
US
Federal Court
United States Tax Court
Carluzzo

Summary

The Tax Court concluded that house payments made pursuant to a divorce instrument which a former husband deducted from his income as IRC sec. 215 alimony payments but the former wife did not include in her taxable income as IRC sec. 71 payments were alimo ...
Linda J. Baxter v. CIR
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See Also

House Payments Are Deductible Alimony

Legal and Court Case Update
June 10, 1999

The Tax Court concluded that house payments made pursuant to a divorce instrument, which a former husband deducted from his income as IRC sec. 215 alimony payments but the former wife did not include in her taxable income as IRC sec. 71 payments, were alimony.