Cite
T.C. Memo. 1983-705 (US Tax Court, 1983)
Summary
Payments must terminate upon payor’s death to be deductible. If state law automatically terminates payments upon death, the document need not expressly so state.
[ Full Opinion ]
T.C. Memo. 1983-705 (US Tax Court, 1983)
Payments must terminate upon payor’s death to be deductible. If state law automatically terminates payments upon death, the document need not expressly so state.
[ Full Opinion ]