Payments Not Made Under Divorce Agreement Are Not Taxable Alimony

Business Valuation Update BVLaw
Legal and Court Case Update
February 26, 1999
federal taxation

Curtis L. Anderson v. CIR
T.C. Memo. 1999-53
US
Federal Court
United States Tax Court
Powell

Summary

The Tax Court concluded that payments a former husband made to his former spouse that were in the nature of spousal maintenance were not alimony payments for tax purposes.

See Also

Curtis L. Anderson v. CIR

The Tax Court concluded that payments a former husband made to his former spouse that were in the nature of spousal maintenance were not alimony payments for tax purposes. It found that because the payments were not made pursuant to divorce or separation ...