Summary
The Tax Court concluded that a payment of lump-sum alimony was not taxable alimony for federal tax purposes.
See Also
Larry Wade Human v. CIR
The Tax Court concluded that a payment of lump sum alimony was not taxable alimony for federal tax purposes. Since the divorce instrument was silent regarding a death contingency, the court looked to Georgia law and found that a lump sum alimony award, u ...