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
OPINION
Foley, Judge:
The issues for decision are what portion of certain lump-sum payments made pursuant to a divorce decree qualifies as child support and what portion qualifies as alimony.
Background
Petitioner and Liza Holdman (Ms. Holdman), who were married in 1979, had two children, Dianne and Kimberly. On December 10, 1993, the Superior Court of Pulaski County, Georgia (superior court), entered a Final Judgment and Decree (divorce decree) terminating petitioner and Ms. Holdman’s marriage. The divorce decree required petitioner to pay $675 per month in child support, maintain medical and…
2Cases cited5 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
3Cited by5 opinions
- Becker v. Comm'rUnited States Tax Court · 2015
- Kenneth Russell Laremore v. CommissionerUnited States Tax Court · 2014
- Neil Jerome Proctor v. CommissionerUnited States Tax Court · 2007
- Proctor v. Comm'rUnited States Tax Court · 2007
- Schuller v. Comm'rUnited States Tax Court · 2012