Tax Court Says Garnished Spouse Payments Not Deductible

Law360, New York (April 27, 2015, 6:04 PM EDT) -- The U.S. Tax Court on Monday sided with the Internal Revenue Service in finding a taxpayer was not entitled to an alimony deduction for payments garnished from his paycheck to satisfy a separation agreement with his ex-wife because the payments would not have terminated upon death.

Colorado resident David Iglicki's wages were garnished to pay off more than $64,000 in spousal support obligations after he defaulted on his obligations under the separation agreement, according to the court's memorandum opinion. In Colorado, collections of court-ordered payments are not hindered by death, so the payments fail to meet one of the conditions needed...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Related Sections

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!