201100112-I

To take an alimony deduction for payments, the obligation to make payments must necessarily stop on death of the other ex-spouse. Allowance a deduction in prior tax year does not prevent the Department from assessing tax on payments made in a later tax year.

Decision Date: 
2011-06-24 00:00:00
Tags: 
Hearing
PDF File: 
PDF icon DECISIONS_INDIV_2011_201100112-i.pdf
Category: 
Individual Income Tax