United States Tax Court October 10, 2007, No. 2813-06 (Proctor v. Comm'r)

Also known as

United States · · · 10-10-2007

lead-opinion

OPINION

Foley, Judge:

The issues for decision are what portion of certain lump-sum payments made pursuant to a divorce decree qualifies as child support and what portion qualifies as alimony.

Background

Petitioner and Liza Holdman (Ms. Holdman), who were married in 1979, had two children, Dianne and Kimberly.

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