Forest R. Preston v. Comm. of Internal Revenue

Taxpayer Forest R. Preston appeals the judgment of the tax court that certain payments made by Preston were not deductible as alimony under § 215 of the Internal Revenue Code. Among other things, Preston argues that payments to his former spouse and others for his children’s expenses were deductible as alimony based upon Commissioner v. Lester, 366 U.S. 299, 81 S.Ct. 1343, 6 L.Ed.2d 306 (1961). We affirm the tax court’s determination that these payments were child support under I.R.C. § 71(c) and, as a result, nondeductible to Preston under § 215. As to Preston’s other arguments, we affirm in…