Thomas H. Nelson and Donna J. Zullo Nelson v. CIR

BVLaw
Full Text of Court Cases
July 22, 1998
federal taxation

Thomas H. Nelson and Donna J. Zullo Nelson v. CIR
T.C. Memo. 1998-268
US
Federal Court
United States Tax Court
Carluzzo

Summary

The Tax Court concluded that payments meeting the definition of taxable alimony in IRC sec. 71 are taxable alimony regardless of the Ohio courts' characterization of the payments as part support and part property settlement.
Thomas H. Nelson and Donna J. Zullo Nelson v. CIR
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See Also

Payments Meeting Sec. 71 Definition Are Taxable Alimony

The Tax Court concluded that payments meeting the definition of taxable alimony in IRC sec. 71 are taxable alimony regardless of the Ohio courts' characterization of the payments as part support and part property settlement.