Legal Opinion
Rogers v. Comm'r
United States Tax Court
Decided March 17, 2005No. 11696-02UnpublishedCited by 3 opinions
1Opinion of the Court
PAUL H. & JUDY E. ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rogers v. Comm'r
No. 11696-02
United States Tax Court
T.C. Memo 2005-50; 2005 Tax Ct. Memo LEXIS 49; 89 T.C.M. (CCH) 850;
March 17, 2005, Filed
Decision was entered for respondent.
Paul H. & Judy E. Rogers, pro se.
James L. May, for respondent.
Holmes, Mark V.
Mark V. Holmes
MEMORANDUM OPINION
HOLMES, Judge: For alimony to be deductible, the obligation to pay it must end with the life of its recipient. But when Paul Rogers divorced his first wife, in 1992, he agreed to pay her $ 225 a week for ten years with no express…
2Cases cited11 opinions
- Bogan v. BoganTennessee Supreme Court · 2001
- Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- Yoakum v. CommissionerUnited States Tax Court · 1984
- Gotten v. GottenCourt of Appeals of Tennessee · 1987
- Isbell v. IsbellTennessee Supreme Court · 1991
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- J. Drew Koester v. CommissionerUnited States Tax Court · 2017
- Perkins v. Comm'rUnited States Tax Court · 2008
- Tulay v. Comm'rUnited States Tax Court · 2006