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U.S. Tax Court

May 17, 2012

Ex-spouse’s disability pay counts for income tax purposes, rules Tax Court

A divorced taxpayer was required to report as income her share of her former husband’s disability pay, the U.S. Tax Court has ruled in upholding a $3,587 deficiency assessment.

May 7, 2012

Divorced father entitled to dependency tax exemption, rules US Tax Court

A divorced father could claim a dependency exemption on his federal income taxes – even though his child’s mother refused to sign the form ordinarily required by the IRS for such exemptions, the U.S. Tax Court has ruled.

Nov 21, 2011

Court rules tax on income from inherited IRA couldn’t be avoided

An unreported retirement distribution related to an inherited individual retirement account is taxable, regardless of the taxpayer’s maneuver to obtain the funds through a trustee-to-trustee transaction, the U.S. Tax Court has ruled in upholding a $13,600 deficiency assessment.

Nov 1, 2011

Tax Court: Father not entitled to tax exemptions for kids

Despite the terms of a couple’s divorce agreement granting a father the right to claim tax exemptions for his children, because the children spent more than half of the year living with their mother the father is not entitled to the deductions, the U.S. Tax Court has ruled.

Oct 3, 2011

Taxpayer can’t treat attorney fees as alimony, says U.S. Tax Court

A taxpayer could not deduct as alimony amounts paid for his former spouse’s attorney fees, the U.S. Tax Court has ruled in affirming a $5,600 deficiency assessment.

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