In Wolens v. Commissioner, Judge Pugh, in a Memo decision for the Tax Court, held that payments pursuant to a UK divorce were not deductible alimony because the taxpayer’s obligation to make the lump sum payment at issue would not have terminated UK law at the ex-wife’s death.
See full decision by clicking Wolens v. Commissioner, TC Memo 2017-236 (Nov. 27, 2017).
Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.
