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.

Tagged with: Disability U.S. 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.

Tagged with: child support divorce Income tax U.S. Tax Court

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.

Tagged with: Internal Revenue Code IRA U.S. Tax Court

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.

Tagged with: child support Internal Revenue Code 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.

Tagged with: Attorney fees Internal Revenue Code IRS U.S. Tax Court