NJSBA Family Law Section

I just received a Pendente Lite Order providing for a total sum of unallocated support, in lieu of the request for designated Pendente Lite alimony, ( taxable to the payee), child support (non taxable to the payee) and client's overhead expenses (non taxable/ non tax deduction) 

Question, is unallocated Pendente Lite support taxable to the payee under a Delong v. Comm'r, TC Memor 2013-70 analysis, or is there a another controlling case?   

Thank you.


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Valerie Hemhauser Esq
Red Bank NJ
(732)842-9993

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I think it is taxable unless the order specifies that it is not:

Whether a payment constitutes alimony within the meaning of sections 71(a) and 215(a) is determined by reference to section 71(b)(1), which defines an "alimony or separate maintenance payment" as:

(B) the divorce or separation instrument does not designate such payment as a payment which is not includible in gross income under this section and not allowable as a deduction under section 215,

Am I reading it right?

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Mary Jane Leland Esq.
Freehold NJ
(732)409-7777

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Original Message:
Sent: 10-17-2013 09:51
From: Valerie Hemhauser
Subject: unallocated support in a pendente lite order taxable to payee?

I just received a Pendente Lite Order providing for a total sum of unallocated support, in lieu of the request for designated Pendente Lite alimony, ( taxable to the payee), child support (non taxable to the payee) and client's overhead expenses (non taxable/ non tax deduction) 

Question, is unallocated Pendente Lite support taxable to the payee under a Delong v. Comm'r, TC Memor 2013-70 analysis, or is there a another controlling case?   

Thank you.


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Valerie Hemhauser Esq
Red Bank NJ
(732)842-9993

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Are they going to file separately for taxes? If jointly, then it doesn't matter.

If separately -- and unless they agree otherwise and file tax returns consistent with their understanding -- then it's taxable to payee and deductible by payor, period.

PL or final: not controlling.

Hanan
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Hanan Isaacs Esq.
Kingston NJ
(609)683-7400

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Original Message:
Sent: 10/17/2013 9:51:20 AM
From: [email protected]
Subject: unallocated support in a pendente lite order taxable to payee?

I just received a Pendente Lite Order providing for a total sum of unallocated support, in lieu of the request for designated Pendente Lite alimony, ( taxable to the payee), child support (non taxable to the payee) and client's overhead expenses (non taxable/ non tax deduction)  Question, is unallocated Pendente Lite support taxable to the payee under a Delong v. Comm'r, TC Memor 2013-70 analysis, or is there a another controlling case?    Thank you. ------------------------------------------- Valerie Hemhauser Esq Red Bank NJ (732)842-9993 -------------------------------------------

Hannon is correct. It's that simple.
Wonder whatever happened to the AOC directive stating that allocated is preferred?
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Curtis Romanowski Esq.
Senior Attorney - Proprietor
Brielle NJ
(732)603-8585

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Original Message:
Sent: 10-17-2013 10:27
From: Hanan Isaacs
Subject: unallocated support in a pendente lite order taxable to payee?


Are they going to file separately for taxes? If jointly, then it doesn't matter.

If separately -- and unless they agree otherwise and file tax returns consistent with their understanding -- then it's taxable to payee and deductible by payor, period.

PL or final: not controlling.

Hanan
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Hanan Isaacs Esq.
Kingston NJ
(609)683-7400

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The AOC directive is in the same place as "one case, one judge" - whatever happened to this?  Many of my cases now have multiple Judges.

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Jenny Berse Esq.
Cranford NJ
(855) FAM-LAW1

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Original Message:
Sent: 10-17-2013 10:50
From: Curtis Romanowski
Subject: unallocated support in a pendente lite order taxable to payee?


Hannon is correct. It's that simple.
Wonder whatever happened to the AOC directive stating that allocated is preferred?
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Curtis Romanowski Esq.
Senior Attorney - Proprietor
Brielle NJ
(732)603-8585

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Original Message:
Sent: 10-17-2013 10:27
From: Hanan Isaacs
Subject: unallocated support in a pendente lite order taxable to payee?


Are they going to file separately for taxes? If jointly, then it doesn't matter.

If separately -- and unless they agree otherwise and file tax returns consistent with their understanding -- then it's taxable to payee and deductible by payor, period.

PL or final: not controlling.

Hanan
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Hanan Isaacs Esq.
Kingston NJ
(609)683-7400

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Francis Grather Esq.
Morristown NJ
(973)292-9222

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I agree with Hanan





Original Message:
Sent: 10-17-2013 10:27
From: Hanan Isaacs
Subject: unallocated support in a pendente lite order taxable to payee?


Are they going to file separately for taxes? If jointly, then it doesn't matter.

If separately -- and unless they agree otherwise and file tax returns consistent with their understanding -- then it's taxable to payee and deductible by payor, period.

PL or final: not controlling.

Hanan
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Hanan Isaacs Esq.
Kingston NJ
(609)683-7400

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