Mary K. Heckaman v. CIR

BVLaw
Full Text of Court Cases
March 13, 2000

Access the Full Article

This article and its downloads are available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (2,632 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
federal taxation
Mary K. Heckaman v. CIR
T.C. Memo. 2000-85
US
Federal Court
United States Tax Court
Armen, Jr.

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
PDF, Size: 362 KB

See Also

Death Contingency Considered

Legal and Court Case Update
March 13, 2000

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.