United States Tenth Circuit

A taxpayer's unallocated support payments, made to his ex-spouse during divorce proceedings, would not automatically terminate on the death of the spouse and therefore do not qualify as deductible alimony; taxpayer has not met his burden of showing that the payments are deductible.

Appellate Information

• Decided 06/18/2002
• Published 06/18/2002

Judges

• EBEL, Circuit Judge., Before SEYMOUR and EBEL, Circuit Judges, and BROWN, Senior District Judge.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Thomas G. Hodel of Doussard Hodel & Markman, P.C., Lakewood, CO, for Petitioner-Appellant.


• For Appellees:
  
• Teresa T. Milton, Attorney, Tax Division (Jonathan S. Cohen, Attorney, Tax Division, with her on the brief), Department of Justice, Washington DC, for Respondent-Appellee.