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KEAN v. C.I.R.

Nos. 04-2931, 04-3018.

407 F.3d 186 (2005)

Patricia P. KEAN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee Robert W. Kean, III, Appellee, v. Commissioner of Internal Revenue, Appellant.

United States Court of Appeals, Third Circuit.

Filed May 10, 2005.

Attorney(s) appearing for the Case

Alan R. Adler (Argued), Morristown, NJ, Counsel for Appellant Patricia P. Kean.

Bethany B. Hauser (Argued), David I. Pincus, Teresa E. McLaughlin, United States Department of Justice, Tax Division, Washington, DC, Counsel for Appellee/Appellant Commissioner of Internal Revenue.

Jeffrey M. Garrod (Argued), Orloff, Lowenbach, Stifelman & Siegel, Roseland, NJ, Counsel for Appellee Robert W. Kean, III.

Before: SCIRICA, Chief Judge, and ROTH and VAN ANTWERPEN, Circuit Judges.

OPINION

VAN ANTWERPEN, Circuit Judge.

These consolidated tax appeals arise from the Commissioner of Internal Revenue's tax treatment of payments made by Robert Kean, pursuant to a series of support orders issued pendente lite during a divorce proceeding. The recipient of those payments, Patricia Kean, argues that the Commissioner and Tax Court erred in concluding that those payments were "alimony or separate maintenance payments" (hereinafter "alimony...

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