Payments Made to Ex-Spouse Were Alimony, Not Child Support

Business Valuation Update BVLaw
Legal and Court Case Update
April 11, 1996

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federal taxation
Larick A. Hill v. CIR
T.C. Memo. 1996-179
US
Federal Court
United States Tax Court
Colvin

Summary

The Tax Court concluded that payments made to a former spouse, which concluded within six months of their child's 18th birthday, were alimony rather than child support.

See Also

Larick A. Hill v. CIR

Full Text of Court Cases
April 11, 1996

The Tax Court concluded that payments made to a former spouse which concluded within six months of their child's 18th birthday were alimony rather than child support. It found that the payments met the requirements of Rule 142(a) and were alimony.