Kean v. Comm'r
United States Tax Court
R determined deficiencies for W's 1992, 1993, 1994, 1995, and 1996 taxable years. R determined deficiencies for H's 1995 and 1996 years. R's determinations were based upon R's inconsistent position that payments made by H to W, pursuant to pendente lite unallocated support orders, were includable in the gross income of W as alimony received, and not deductible by H as alimony paid. Held: The payments H made to W meet the criteria of sec. 71(b)(1), I.R.C.
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R determined deficiencies for W's 1992, 1993, 1994, 1995, and 1996 taxable years. R determined deficiencies for H's 1995 and 1996 years. R's determinations were based upon R's inconsistent position that payments made by H to W, pursuant to pendente lite unallocated support orders, were includable in the gross income of W as alimony received, and not deductible by H as alimony paid. Held: The payments H made to W meet the criteria of sec. 71(b)(1), I.R.C. Specifically, the payments were received by W and, pursuant to State law, would have terminated at W's death. Consequently, the payments are…
1Opinion of the Court
PATRICIA P. KEAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ROBERT W. KEAN, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kean v. Comm'r
No. 8966-00; No. 9144-00
United States Tax Court
T.C. Memo 2003-163; 2003 Tax Ct. Memo LEXIS 163; 85 T.C.M. (CCH) 1445;
June 4, 2003, Filed
Court held that disputed payments were alimony for federal income tax purposes, were deductible by husband, and includable in gross income of wife.
R determined deficiencies for W's 1992, 1993, 1994, 1995,
and 1996 taxable years. R determined deficiencies for H's 1995
and 1996 years. R's…
2Cases cited5 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lovejoy v. CommissionerCourt of Appeals for the Tenth Circuit · 2002
- Carr v. CarrSupreme Court of New Jersey · 1990
- Jacobson v. JacobsonNew Jersey Superior Court Appellate Division · 1976
- Kiken v. KikenSupreme Court of New Jersey · 1997
3Cited by23 opinions
- Kean v. Comm'rUnited States Tax Court · 2003
- Stedman v. Comm'rUnited States Tax Court · 2008
- Moore v. Comm'rUnited States Tax Court · 2011
- Brown v. Comm'rUnited States Tax Court · 2011
- Carl Raisig v. CommissionerUnited States Tax Court · 2013
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