§236

OVERRULED Lonnie Wayne Hubbard, Petitioner T.C. Memo. 2024-16 · 2024

Finally, petitioner argues that Larotonda is no longer good law because the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub.

Alec Jeffrey Megibow, Petitioner T.C. Memo. 1998-455 · 1998

In New York, actions for a divorce are classified as “matrimonial actions” and, with respect to matrimonial actions commenced after July 19, 1980, are governed by part B of section 236 of the Domestic Relations Law.

Sandra J. Wolf, Petitioner · 2005

In New York, actions for divorce are governed by part B of section 236 of the Domestic Relations Law .

William Robertson McSkimming, III, Petitioner · 2004

Upon application of either party, a New York court may annul or modify any prior order or judgment as to maintenance or child support. Id. In the present case, Ms. McSkimming had physical custody of the children during the year in issue. Moreover, she had remarried before 2000, and pursuant to the oral stipulation of June 28, 1996, one-ha

Estelle Kersh, Petitioner · 2002

236B1.a (1995). We conclude that the payments that petitioner received in 1995 and 1996 pursuant to the Order are separate maintenance payments and are gross income to petitioner under section 71(a). - 6 - Petitioner testified credibly that she received only the payments set forth above, rather than larger amounts set forth in the notice of d

Harvey R. Leventhal, Petitioner T.C. Memo. 2000-92 · 2000

is part, to be paid at fixed intervals for a definite or indefinite period of time, but an award of maintenance shall terminate upon the death of either party or upon the recipient's valid or invalid marriage, or upon modification pursuant to * * * [sec. 236B9.b.]. [N.Y. Dom. Rel. Law sec. 236B1.a. (McKinney 1999); emphasis added.] Thus, the statute differentiates between maintenance payments made pursuant to agreement and those made under court decree. See Scheinkman, Practice Commentaries, in

Hermine Leventhal, Petitioner T.C. Memo. 2000-92 · 2000

is part, to be paid at fixed intervals for a definite or indefinite period of time, but an award of maintenance shall terminate upon the death of either party or upon the recipient's valid or invalid marriage, or upon modification pursuant to * * * [sec. 236B9.b.]. [N.Y. Dom. Rel. Law sec. 236B1.a. (McKinney 1999); emphasis added.] Thus, the statute differentiates between maintenance payments made pursuant to agreement and those made under court decree. See Scheinkman, Practice Commentaries, in

Ramon A. & Bertha E. Garcia, Petitioner T.C. Memo. 1998-203 · 1998

324, 509. In its original form, section 72(p) provided in pertinent part as follows: (p) Loans Treated as Distributions.--For purposes of this section-- - 10 - (1) Treatment as Distributions.-- (A) Loans.--If during any taxable year a participant or beneficiary receives (directly or indirectly) any amount as a loan from a qualif

Reisman v. Commissioner 49 T.C. 570 · 1968

Greenberg Brothers Partnership #12, a.k.a. Lone Wolf McQuade Associates; Richard M. Greenberg, Tax Matters Partner, Petitioners T.C. Memo. 1998-146 · 1998

Bailey v. Commissioner 88 T.C. 1293 · 1987

Davis v. Commissioner 66 T.C. 260 · 1976

Graff v. Commissioner 74 T.C. 743 · 1980

Bannon v. Commissioner 99 T.C. 59 · 1992

Goodwin v. Commissioner 75 T.C. 424 · 1980

Pierce v. Commissioner 61 T.C. 424 · 1974

David E. & Gladys A. Christie, Petitioner T.C. Memo. 1997-147 · 1997

Milo G. & Sarah E. Chapman, Petitioner T.C. Memo. 1997-147 · 1997

French E. & Janice C. Hickman, Petitioner T.C. Memo. 1997-545 · 1997

Dura Craft, Inc., Petitioner T.C. Memo. 1997-147 · 1997

Colonnade Condominium, Inc. v. Commissioner 91 T.C. 793 · 1988

Prabel v. Commissioner 91 T.C. 1101 · 1988

Davis v. Commissioner 88 T.C. 122 · 1987

Concord Consumers Housing Cooperative v. Commissioner 89 T.C. 105 · 1987

Noble v. Commissioner 79 T.C. 751 · 1982

Honodel v. Commissioner 76 T.C. 351 · 1981

Tipps v. Commissioner 74 T.C. 458 · 1980

Wilkerson v. Commissioner 70 T.C. 240 · 1978

Lay v. Commissioner 69 T.C. 421 · 1977

Wolman v. Commissioner 64 T.C. 883 · 1975

Newburger v. Commissioner 61 T.C. 457 · 1974

Skarda v. Commissioner 27 T.C. 137 · 1956

Estate of Beachy v. Commissioner 15 T.C. 136 · 1950

General Aniline & Film Corp. v. Commissioner 3 T.C. 1070 · 1944

Dimenski, Dragan v. INS · Cir.

Victor Jimenez-Rodriguez v. Merrick Garland 996 F.3d 190 · Cir.

Soto v. Disney Severance Pay Plan 26 F.4th 114 · Cir.

Dragan Dimenski v. Immigration and Naturalization Service 275 F.3d 574 · Cir.

38 Citing Cases

New cases, delivered.