Zinsmeister v. Commissioner

The Commissioner of Internal Revenue disallowed a portion of the alimony deductions Alan Zinsmeister claimed on his 1994, 1995, and 1996 tax returns and assessed deficiencies. Zinsmeister petitioned for redetermination of the deficiencies. The Tax Court1 upheld a portion of the disallowed deductions but ruled that Zinsmeister could not deduct as alimony certain payments he had been ordered to make under temporary support orders and a divorce decree, namely, one-half of the payments made on the family home for a period when he and his ex-wife were co-owners, all payments on a second mortgage…