Understanding Federal Income Taxation
- ISBN-10
- 1422479153
- ISBN-13
- 9781422479155
- Series
- Understanding Federal Income Taxation
- Pages
- 730
- Language
- English
- Publisher
- LexisNexis
- Author
- J. Martin Burke & Michael K. Friel
Description
In Webb v. Commissioner,23 the Tax Court applied the section to deny alimony characterization to a cash payment the taxpayer made to his ex-wife pursuant to the terms of their separation agreement. Under that agreement, the taxpayer ...
