Death Contingency Considered

Business Valuation Update BVLaw
Legal and Court Case Update
March 13, 2000
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.

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 ...