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Recent Court Decisions And IRS Rulings

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1. Alimony.

(A) Alimony paid subject to a contingency is not deductible (taxable). A divorced couple’s agreement provided that spousal maintenance would end when their child, who had a learning disability, moved out of the mother’s home The IRS denied the alimony deduction due to the contingency clause and held the payments to be non-deductible child support. The law states support payments are considered alimony only if the payments are for spousal support ordered by a court and cease upon the death of the spouse. The IRS decision was upheld by the Tax Court [Resnik, TC Summ. OP. 2015-11].

(B) Paying attorney fees for an ex-spouse is not considered deductible alimony. For Read more