divorce
Lump Sum Cash Payment Did Not Qualify as Alimony
In Muñiz v. Commissioner, No. 15-14478, the Eleventh Circuit Court of Appeals concluded that lump sum payment made in cash did not qualify as alimony under Florida law. The payment did not qualify because Florida law says that the obligation to pay the lump sum amount does not end with the payee’s death–regardless of whether […]
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Payments to Ex-Spouse Were Alimony Despite Missing Language in Agreement
Tax issues are often the last thing that spouses consider when going through a divorce. In other cases, one spouse plans for the tax issues and the other does not. This appears to have been the situation in Leslie v. Commissioner, T.C. Memo. 2016-171. Facts and Procedural History The taxpayer’s husband was an attorney. He […]
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