THE LAW OFFICES OF ROBERT S. STEINBERG, P.A.

One of the requirements for a cash payment to be treated as alimony under Section 71(b) (1) is that it generally be paid pursuant to a divorce decree or decree of separate maintenance(or written instrument incident to the...

With Pub. L. 98-369, Congress intended to end controversies over the deduction of alimony by enacting clear straightforward rules.  Thus, beginning in 1985 under Section 71 alimony, deductible to the paying spouse and...

Yosinsky v. Commissioner illustrates a common misconception of married taxpayer’s about joint and several liability for the tax owed on a joint tax return. Contrary to popular belief the IRS is not obligated to pursue one...

The spouses had entered into a separation agreement (MSA) before 1985 which was incorporated into a final judgment of divorce, although not merged into the judgment. The MSA provided that the husband would pay to the wife as...

In Andrew Dean Shelton v. Commissioner, T.C. memo 2011-266, the Tax Court considered whether a $25,000 cash payment made pursuant to a marital settlement agreement (MSA) was alimony deductible by the petitioner.  The...