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Okerson v. Commissioner

United States Tax Court
123 T.C. 14 (2004)


Facts

John Okerson (plaintiff) was obligated to make alimony payments to his ex-wife pursuant to a divorce decree. The decree provided that Okerson would make payments to his ex-wife and that these payments would go toward their children’s education if the ex-wife died. Okerson’s ex-wife remained alive during all relevant payments. Okerson claimed an alimony deduction for these payments on his federal taxes. The commissioner of internal revenue (commissioner) (defendant) disallowed the alimony deduction. Okerson petitioned the United States Tax Court for a redetermination.

Rule of Law

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Issue

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Holding and Reasoning (Laro, J.)

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  • A "yes" or "no" answer to the question framed in the issue section;
  • A summary of the majority or plurality opinion, using the CREAC method; and
  • The procedural disposition (e.g. reversed and remanded, affirmed, etc.).

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