Proctor v. Comm'r
United States Tax Court
P and his spouse (S) divorced in December 1993. The divorce decree required P and S to share equally their children's uninsured medical and dental costs. The divorce decree also required P, pursuant to the Uniformed Services Former Spouses' Protection Act, 10 U.S.C. sec. 1408 (2000), to pay S 25 percent of his military retirement pay.
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P and his spouse (S) divorced in December 1993. The divorce decree required P and S to share equally their children's uninsured medical and dental costs. The divorce decree also required P, pursuant to the Uniformed Services Former Spouses' Protection Act, 10 U.S.C. sec. 1408 (2000), to pay S 25 percent of his military retirement pay. The divorce decree did not indicate whether the payments with respect to P's military retirement should be included in gross income or deducted as alimony, or whether such payments were to terminate upon the death of S. P paid S $ 6,074 in 2002 and deducted the…
1Opinion of the Court
NEIL JEROME PROCTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Proctor v. Comm'r
No. 2813-06
United States Tax Court
129 T.C. 92; 2007 U.S. Tax Ct. LEXIS 31; 129 T.C. No. 12;
October 10, 2007, Filed
P and his spouse (S) divorced in December 1993. The divorce decree required P and S to share equally their children's uninsured medical and dental costs. The divorce decree also required P, pursuant to the Uniformed Services Former Spouses' Protection Act, 10 U.S.C. sec. 1408 (2000), to pay S 25 percent of his military retirement pay. The divorce decree did not indicate whether the…
2Cases cited6 opinions
- McCarty v. McCartySupreme Court of the United States · 1981
- Estate of Goldman v. CommissionerUnited States Tax Court · 1999
- Blyth v. CommissionerUnited States Tax Court · 1953
- Benedict v. CommissionerUnited States Tax Court · 1984
- Gay M. Pfister v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2004
1 more not listed; retrieve them via the Exa API.