Summary
The U.S. Tax Court determined that payments a husband made to his former spouse under a provisional order constituted taxable alimony under IRC sec. 71 and IRC sec. 215. The provisional order did not contain a death contingency. Thus, the court looked to ...
Mary K. Heckaman v. CIR
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See Also
Death Contingency Considered
The U.S. Tax Court determined that payments a husband made to his former spouse under a provisional order constituted taxable alimony under IRC sec. 71 and IRC sec. 215.