Kean v. Comm'r
United States Tax Court
R determined deficiencies for H's 1995 and 1996 taxable years. R's determinations were based upon R's inconsistent position that payments made by H to W, pursuant to pendente lite unallocated support orders, were includable in the gross income of W as alimony received, and not deductible by H as alimony paid. H filed a petition for redetermination. This Court held that the payments were alimony for Federal income tax purposes and were deductible by H, under sec. 215, I.R.C.
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R determined deficiencies for H's 1995 and 1996 taxable years. R's determinations were based upon R's inconsistent position that payments made by H to W, pursuant to pendente lite unallocated support orders, were includable in the gross income of W as alimony received, and not deductible by H as alimony paid. H filed a petition for redetermination. This Court held that the payments were alimony for Federal income tax purposes and were deductible by H, under sec. 215, I.R.C. H seeks recovery of litigation costs pursuant to sec. 7430, I.R.C., in the amount of $ 54,012.63. Held: R's position…
1Opinion of the Court
PATRICIA P. KEAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ROBERT W. KEAN, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *
* This opinion supplements our previously filed opinion in Kean v. Commissioner, T.C. Memo. 2003-163.
Kean v. Comm'r
No. 8966-00; No. 9144-00
United States Tax Court
T.C. Memo 2003-275; 2003 Tax Ct. Memo LEXIS 275; 86 T.C.M. (CCH) 392;
September 22, 2003, Filed
Kean v. Comm'r, T.C. Memo 2003-163, 2003 Tax Ct. Memo LEXIS 163 (T.C., 2003)
Petitioner's motion for award of reasonable litigation costs denied.
R determined deficiencies for H's 1995…
2Cases cited3 opinions
- MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1997
- Doggett v. CommissionerUnited States Tax Court · 1976
- Kean v. Comm'rUnited States Tax Court · 2003
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