Unallocated Family Support Payments Are Not Deductible Alimony

Business Valuation Update BVLaw
Legal and Court Case Update
August 12, 1999
federal taxation

Cheryl J. Miller v. CIR
T.C. Memo. 1999-273
US
Federal Court
United States Tax Court
Marvel

Summary

The Tax Court concluded that unallocated family support payments deducted on Miller's former husband's federal tax return as sec. 215 alimony payments were not taxable alimony.

See Also

Cheryl J. Miller v. CIR

The Tax Court concluded that unallocated family support payments deducted on Miller's former husband's federal tax return as sec. 215 alimony payments were not taxable alimony. Miller did not include the payments she received as sec. 71 alimony. The Tax ...