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.
See Also
Mary K. Heckaman v. CIR
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 ...