United States Ninth Circuit
Johansen v. Comm. of Internal Revenue, 06-75623, 2490-05
In a tax case arising out of a divorce, a holding by the Tax Court that spousal support payments qualify as alimony to be reported as income by the payee is affirmed where: 1) state law requires that spousal support payments terminate on the death of either spouse unless otherwise agreed in writing; and 2) the divorce agreement does not extend spousal support payments beyond death of either party.
Appellate Information
- Decided 09/03/2008
- Published 09/03/2008
Judges
Court
- United States Ninth Circuit