Okerson v. Comm'r
United States Tax Court
In 1995, a State court (court) decreed that P pay to O in connection with their divorce 113 monthly payments of alimony totaling $ 117,000. The 1995 decree stated that this alimony would terminate if O died before the $ 117,000 was paid in full but that P would then be required to continue making the monthly payments towards the education of P and O's children until the children completed 4 years of college.
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In 1995, a State court (court) decreed that P pay to O in connection with their divorce 113 monthly payments of alimony totaling $ 117,000. The 1995 decree stated that this alimony would terminate if O died before the $ 117,000 was paid in full but that P would then be required to continue making the monthly payments towards the education of P and O's children until the children completed 4 years of college. In 1997, the court decreed that P make 42 additional monthly payments totaling $ 33,500 to O's attorney as additional alimony to O and that this additional alimony was deductible by P and…
1Opinion of the Court
OPINION
Laro, Judge-.
This case is before the Court for decision without trial. See Rule 122.1 Petitioners petitioned the Court to redetermine a $7,031 deficiency in their 2000 Federal income tax. We decide as to that year whether petitioners may deduct as alimony $21,600 that John R. Okerson (petitioner) paid pursuant to his divorce from his former wife, Barbara Buhr Okerson (Okerson). We hold that petitioners may not deduct any of that amount.
Background
The facts in this background section are obtained from the parties’ stipulation of facts and the exhibits submitted therewith. Petitioners…
2Cases cited3 opinions
- Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- Kitch v. CommissionerUnited States Tax Court · 1995
- Kitch v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
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