Peterson v. Commissioner
United States Tax Court
H's case was consolidated for trial, briefing, and opinion with that of W, H's former spouse. During taxable year 1992, H made support payments totaling $<>63,170 to W pursuant to a State court Minute Order and attached Tentative Decision and prior to the entry of a judgment of dissolution of marriage. M deducted these payments on his return for that year as alimony pursuant to sec. 215(a), I.R.C.
Read the full summary
H's case was consolidated for trial, briefing, and opinion with that of W, H's former spouse. During taxable year 1992, H made support payments totaling $<>63,170 to W pursuant to a State court Minute Order and attached Tentative Decision and prior to the entry of a judgment of dissolution of marriage. M deducted these payments on his return for that year as alimony pursuant to sec. 215(a), I.R.C. W did not include these payments as alimony income on her return for 1992. To avoid whipsaw, R took inconsistent positions against H and W in notices of deficiency issued to them, disallowing H's…
1Opinion of the Court
NORMAN D. PETERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. MARTA E. PETERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Peterson v. Commissioner
Tax Ct. Dkt. No. 12074-96; Docket No. 17347-96
United States Tax Court
T.C. Memo 1998-27; 1998 Tax Ct. Memo LEXIS 26; 75 T.C.M. (CCH) 1620;
January 22, 1998, Filed
Decision will be entered for petitioner in docket No. 12074-96. Decision will be entered under Rule 155 in docket No. 17347-96.
H's case was consolidated for trial, briefing, and opinion with that of W, H's former spouse. During taxable year 1992, H made…
2Cases cited9 opinions
- Jarvis v. CommissionerUnited States Tax Court · 1982
- Rybak v. CommissionerUnited States Tax Court · 1988
- Gordon v. CommissionerUnited States Tax Court · 1980
- City of Los Angeles v. OliverCalifornia Court of Appeal · 1929
- Simmons v. Superior CourtCalifornia Supreme Court · 1959
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bragg v. Comm'rUnited States Tax Court · 2010
- Webb v. Comm'rUnited States Tax Court · 2007