CourtListener opinion 4333097

Evidence quotes

Clean opinion text

T.C. Memo. 2001-22

 UNITED STATES TAX COURT

 ROBERT L. STAHL, Petitioner v.
 COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 8423-98. Filed January 31, 2001.

 P deducted amounts for alimony paid and an
additional personal exemption. P omitted from income a
distribution from the trustee of an employee plan.
 1. Held: P has shown his entitlement to only a
portion of the alimony deduction taken.
 2. Held, further, P has not shown his entitlement
to the additional personal exemption.
 3. Held, further, P must include in income the
distribution from the trustee.

Robert L. Stahl, pro se.

Michael C. Prindible and Audrey M. Morris, for respondent.
 - 2 -

 MEMORANDUM OPINION

 HALPERN, Judge: By notice of deficiency dated February 18,

1998 (the notice), respondent determined deficiencies in

petitioner's 1994 and 1995 Federal income taxes of $2,569 and

$12,390, respectively.

 Unless otherwise indicated, all section references are to

the Internal Revenue Code in effect for the years at issue, and

all Rule references are to the Tax Court Rules of Practice and

Procedure.

 The issues for decision concern (1) petitioner's deductions

for (A) alimony paid and (B) an additional personal exemption and

(2) petitioner's omission from gross income of an amount received

from Vanguard Fiduciary Trust Co.

 Some facts have been stipulated and are so found. The

stipulation of facts, with accompanying exhibits, is incorporated

herein by this reference. We need find few facts in addition to

those stipulated and shall not, therefore, separately set forth

our findings of fact. We shall make additional findings of fact

as we proceed. Petitioner bears the burden of proof. See Rule

142(a).

 Background

 At the time the petition was filed, petitioner resided in

Australia.
 - 3 -

 Petitioner married Gabrielle Hodson on January 16, 1990.

One child, Meagan Elizabeth Stahl (sometimes, Meagan), was born

of that union, on September 20, 1991. Meagan is a child with

special needs, who requires close and personal care from her

mother. On May 12, 1994, Ms. Hodson filed for divorce in the

Circuit Court of the Sixth Judicial Circuit, in and for Pinellas

County, State of Florida (the divorce case and the State Court,

respectively).

 On August 18, 1995, the State Court entered its

"Supplemental Final Judgment of Dissolution of Marriage" (the

supplemental final judgment) in the divorce case.1 Among the

findings of fact and orders made by the State Court in the

supplemental final judgment are the following:

 2. Shortly after the Former Wife filed her
 Petition for Dissolution of Marriage, the Former Wife
 moved for and the Court granted an Ex Parte Injunction
 in which the Former Wife was awarded temporary
 exclusive possession of a BMW automobile and residence
 and froze certain assets of the parties. In response
 to the Former Wife filing for dissolution of the
 marriage and serving the Former Husband, the Former
 Husband quit his $60,000.00 per year job in Pinellas
 County with E-Systems. He claimed that the injunction
 freezing assets caused him to have to move to family in
 Indiana and give up his job in Pinellas County.

 3. On May 26, 1994, the Former Wife's counsel
 filed an Amended Motion for Temporary Fees, Support and
 Exclusive Use and Possession of the Marital Home. The

 1
 Previously, on May 17, 1995, the State Court had entered
its "Final Judgment of Dissolution of Marriage" (final judgment).
The supplemental final judgment repeated many of the findings
made in the final judgment.
 - 4 -

 Former Wife's counsel did not call this motion up for
 hearing until June 23, 1994, at which time the Court
 removed the freeze on certain assets and temporarily
 made certain assets available to the parties for use to
 sustain them on an interim basis [by an order filed on
 July 1, 1994 (the July 1, 1994, order)]. The Former
 Wife's counsel did not bring on for hearing the
 temporary support motion until August 18, 1994, at
 which time the Court ordered unallocated child support
 and alimony in the amount of $2500 per month, with the
 first payment to be made on August 19, 1994. The Order
 Setting Unallocated Child Support and Alimony is dated
 September 8, 1994, nunc pro tunc to August 18, 1994
 [(the September 8, 1994, order)]. This order provided
 for disposition of certain assets to fund the temporary
 unallocated child support and alimony based upon
 Mr. Stahl's voluntary relinquishment of his $60,000 per
 year job at E-Systems.2

 4. On March 29, 1995, the Court heard the Former
 Wife's Motion for Order of Contempt in which the Former
 Wife proved that the Former Husband had not paid the
 unallocated child support or alimony as previously
 ordered. The Court found that the Former Husband,
 Robert L. Stahl, willfully violated the Order of this
 Court dated September 8, 1994 and refused to pay the
 child support or pay to or on behalf of the Former Wife
 the Hughes IRA account and other assets so as to pay
 the unallocated child support and alimony. The Court
 further ordered that Robert L. Stahl be committed to
 the Pinellas County Jail for a period of 90 days or
 until such time as he purges himself from willful
 contempt of court. The Court found that Robert L.
 Stahl had the ability to purge the contempt and
 otherwise provided for the release from the County Jail
 on the payment of the purged amount.

 5. Although the Former Husband presently resides
 in Dallas, Texas, and the Court cannot extradite the
 Former Husband from Texas for incarceration on a civil
 contempt order, Robert L. Stahl voluntarily presented
 himself to the Pinellas County Jail and requested

 2
 The Sept. 8, 1994, order required that the proceeds from
the assets disposed of were to be paid to Ms. Hodson's attorney,
Roxann D. Seeley, who was to pay out to Ms. Hodson the $2,500 a
month ordered as unallocated child support and alimony.
 - 5 -

incarceration on the contempt order on Wednesday,
May 3, 1995, five days before the non-jury trial.
Robert L. Stahl appeared at the non-jury trial of this
cause in custody of the Pinellas County Sheriff on the
previously entered contempt and commitment order
entered by this Court for the failure to pay child
support. It is this Court's interpretation of the
Former Husband's actions that he is willing to take any
action including voluntarily going to jail to avoid his
obligations to his family and his disabled child.

 * * * * * * *

 7. Notwithstanding the Former Husband's voluntary
abandonment of his $60,000 per year job at E-Systems
and the voluntary dissipation of assets available to
pay child support and alimony pending the Final
Hearing, the Former Husband has made it clear that he
has no intentions of paying any support as Ordered by
this Court or complying with lawful Judgments of this
Court. He has dissipated or hidden every asset which
he could control since the pendency of this action.

 8. Until the hearing of June 29, 1995, the Former
Wife had been unable and prohibited by the Former
Husband from discovering the value of the Former
Husband's pension and profit-sharing benefits at his
former employer.

 9. At this time the Former Wife is unable to be
employed outside of the home because of the attention
required by the parties' disabled child. She, however,
is seeking to become employed in the future and is
currently seeking employment. In the interim, because
the Former Husband has refused to pay child support,
although having the ability to do so, the Former Wife
is presently on public assistance through the receipt
of AFDC. * * * The Former Husband's child support
obligation, commencing June 1, 1995, shall be * * *
$1234.25 per month

 * * * * * * *

 10. The Court has previously entered a qualified
Domestic Relations Order (QDRO) as to the Former
Husband's Capital Accumulation Plan (T-CAP). The
Court's Order was dated November 10, 1994. That Order
is hereby set aside and shall have no force and effect.
 - 6 -

 The Court has also previously Ordered, in its
Final Judgment dated May 17, 1995, that a QDRO be
issued to E-Systems in the amount of $22,500 for
unallocated support. That section of said Final
Judgment is hereby amended in that, pursuant to the
Stipulation of the parties, the Wife shall receive the
amount of $55,400 from the Former Husband's Capital
Accumulation Plan (T-CAP) or from the Former Husband's
ESOP, whichever is appropriate, for which a QDRO shall
issue in full settlement of the back child support
($22,500 as previously Ordered by the Court in its
Final Judgment dated May 17, 1995) and the remainder
($32,900) as other equitable distribution.

 Therefore, a single QDRO shall be ordered, in the
amount of $55,400, of which $22,500 is for a child
support obligation and $32,900 is for equitable
distribution pursuant to the parties agreement of
June 29, 1995.

 The Wife's claim for unallocated alimony is merged
into this Supplemental Final Judgment thus rendering
any claim for alimony pendente lite moot and
unenforceable.

 * * * * * * *

 14. The Court had previously awarded the Former
Wife the amount of $500 per month, for six months, as
and for alimony. An Income Deduction Order (IDO) shall
be issued to secure payment of said alimony. Until
such time as said IDO is entered, the Former Husband
shall pay said sums directly to Former Wife, beginning
August 1, 1995, and continuing until paid in full.
* * *

 * * * * * * *

 NOW, THEREFORE, IT IS ORDERED AND ADJUDGED that:

 1. The marriage of the parties is irretrievably
broken and that the bonds of matrimony between the
Former Wife, Gabrielle Hodson, and Respondent, Robert
L. Stahl, are dissolved, effective May 17, 1995.

 2. The parties shall share parental
responsibility of the minor child of the parties,
Meagan Elizabeth Stahl. However, there shall be no
 - 7 -

visitation, contact or access between Robert L. Stahl
and the minor child until Robert L. Stahl proves to the
Court, via evidence and expert testimony, that it is in
the best interests of the child that he have contact,
access and visitation with the minor child. Any such
visitation will require a further Order of the Court.

 * * * * * * *

 5. The Former husband is Ordered to pay the
Former Wife six months of non-modifiable alimony
payments enforceable by contempt, at $500 per month,
via Income Deduction Order (IDO), * * * beginning
August 1, 1995, as and for rehabilitative alimony.

 * * * * * * *

 7. The Court's previously ordered Qualified
Domestic Relations Order (QDRO) as to the Former
Husband's Capital Accumulation Plan (T-CAP), dated
November 10, 1994, is hereby set aside and shall have
no force and effect.

 In substitution thereof, pursuant to the
Stipulation of the parties on June 29, 1995, the Former
Wife shall receive a total amount of $55,400 from the
Former Husband's Capital Accumulation Plan (T-CAP) or
from the Former Husband's ESOP, whichever is
appropriate for which a QDRO shall issue in full
settlement of the back child support ($22,500 as
previously Ordered by the Court in its Final Judgment
dated May 17, 1995) and the remainder ($32,900) as
other equitable distribution.

 Therefore, a single QDRO is hereby Ordered to be
entered against E-Systems and the account of the Former
Husband therein, of which $22,500 is for a child
support obligation and $32,900 is for equitable
distribution. The QDRO shall be entered in the total
amount of $55,400 as defined above.

 * * * * * * *

 10. The Court retains jurisdiction * * * to enter
the required QDRO * * *
 - 8 -

 During 1995, and in accordance with the supplemental final

judgment, petitioner paid Ms. Hodson $3,000 in cash.

 By check dated December 21, 1995 (the check), Vanguard

Fiduciary Trust Co. (Vanguard) paid $23,192.18 to the order of

Meagan Elizabeth Stahl. The check states: "E-Systems, Inc.",

"Disbursement Account", and "Plan Number 091184\. For 1995