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Rykiel v. Rykiel
Supreme Court of Florida
838 So. 2d 508 (2003)
In the judicial decree entered following divorce proceedings between Stephen Rykiel and his wife, the court ordered that Mr. Rykiel’s payments of alimony to Mrs. Rykiel were to be treated as nontaxable. Mr. Rykiel appealed. The Fifth District Court of Appeals reversed, holding that the Internal Revenue Code (IRC) and its implementing regulations prevent a court from designating alimony as nontaxable unless the parties themselves agree to it in writing. Mrs. Rykiel appealed.
Rule of Law
Holding and Reasoning (Shaw, J.)
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