The Tax Court, in Bedwell v. Commissioner, T.C. Summary Op. 2008-139 (Nov. 3, 2008), held that an individual was entitled to an alimony deduction
for payments made to former spouse because taxpayer was not required to
make the payments after her death under state law. The
payments made to her were alimony and were not part of a property
settlement. State law contained a statutory preference for
rehabilitative spousal support and transitional spousal support.
Posted by Lewis J. Saret, General Editor, Wealth Strategies Journal.
Posted by Lewis J. Saret, General Editor, Wealth Strategies Journal.
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