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
PDF, Size: 347 KB
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.