Amarasinghe v. Comm'r
United States Tax Court
P-H failed to pay child support and alimony to P-W as required by their divorce agreement. P-W obtained an order from a domestic relations court demanding that P-H withdraw all funds from his profit sharing plan (the Plan) and pay them to P-W to satisfy his delinquent child support and alimony obligations. P-H complied. On his 2002 income tax return, P-H reported the distribution from the Plan as income and took a deduction for alimony paid.
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P-H failed to pay child support and alimony to P-W as required by their divorce agreement. P-W obtained an order from a domestic relations court demanding that P-H withdraw all funds from his profit sharing plan (the Plan) and pay them to P-W to satisfy his delinquent child support and alimony obligations. P-H complied. On his 2002 income tax return, P-H reported the distribution from the Plan as income and took a deduction for alimony paid. P-H then filed an amended return taking the position that the distribution from the Plan was made under a qualified domestic relations order (QDRO), and…
1Opinion of the Court
JEANNE E. AMARASINGHE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent DISAMODHA C. AMARASINGHE AND NARLIE AMARASINGHE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Amarasinghe v. Comm'r
Nos. 14062-06, 15883-06
United States Tax Court
T.C. Memo 2007-333; 2007 Tax Ct. Memo LEXIS 334; 94 T.C.M. (CCH) 447;
November 6, 2007, Filed
P-H failed to pay child support and alimony to P-W as required by their divorce agreement. P-W obtained an order from a domestic relations court demanding that P-H withdraw all funds from his profit sharing plan (the Plan) and pay them to P-W to…
2Cases cited6 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Darby v. CommissionerUnited States Tax Court · 1991
- Arthur C. Hawkins v. Commissioner of Internal Revenue, Glenda R. Hawkins v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1996
- Hawkins v. CommissionerUnited States Tax Court · 1994
- Karem v. CommissionerUnited States Tax Court · 1993
1 more not listed; retrieve them via the Exa API.