Family Law Prof Blog

Editor: Margaret Ryznare
Indiana University
Robert H. McKinney School of Law

Sunday, January 24, 2010

Kahn: "Alimony Treatment for a Single Payment"

Douglas A. Kahn (University of Michigan Law School) recently posted Alimony Treatment for a Single Payment, 125 Tax Notes__ (2009), on SSRN.  Here is the abstract:  

The author concludes that, contrary to the IRS and the Tax Court’s position, a single lump sum payment to a divorced spouse can qualify for alimony treatment in some circumstances subject to the front-loading rules. The author also contends that to conform to the requirement of the alimony provision, a payment of a divorced spouse’s legal or medical expenses under a divorce or separation instrument should qualify for alimony treatment even though those payments usually will not satisfy the literal terms of the statute.


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This blog is really great. This is my first comment. I will keep visiting.

Posted by: Toronto Hypnotherapy | Jan 24, 2010 11:32:30 PM

What is covered under "Medical expenses"? Great entry.

Posted by: Toronto Hypnosis | May 19, 2010 8:06:22 AM

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