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PROCTOR v. COMMISSIONER

Docket No. 2813-06.

129 T.C. 92 (2007)

129 T.C. No. 12

NEIL JEROME PROCTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 10, 2007.

Attorney(s) appearing for the Case

Neil Jerome Proctor, pro se.

Pamela L. Mable, for respondent.

OPINION

FOLEY, Judge:

The issues for decision are what portion of certain lump-sum payments made pursuant to a divorce decree qualifies as child support and what portion qualifies as alimony.

Background

Petitioner and Liza Holdman (Ms. Holdman), who were married in 1979, had two children, Dianne and Kimberly. On December 10, 1993, the Superior Court of Pulaski County, Georgia (superior court), entered a Final Judgment and...

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