‘Alimony Payments’ Are Part Property and Part Taxable Alimony

Business Valuation Update BVLaw
Legal and Court Case Update
November 10, 1997

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estate and gift taxation
Estate of Rosa N. Bullard v. U.S.A.
80 AFTR2d Par. 97-5618 (ED NC 1997)
US
Federal Court
North Carolina
United States District Court
Thomas May, CPA <br>
Fox

Summary

The U.S. District Court for the Eastern District of North Carolina determined that the estate was entitled to a refund for payment it included as alimony under IRC sec. 71, which were attributable to the parties' mortgage payment.

See Also

Estate of Rosa N. Bullard v. U.S.A.

Full Text of Court Cases
November 10, 1997

The U.S. District Court for the Eastern District of North Carolina determined that the estate was entitled to a refund for payment it included as alimony under IRC sec. 71 which were attributable to the parties' mortgage payment. In reaching this decisio ...