Opinion
640-22
04-03-2024
DAVID A. CALVANI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 20, 2024, respondent filed a Motion for Summary Judgment. Respondent's motion seeks adjudication on whether certain payments made by petitioner to his former wife are deductible under section 215(a) as it existed prior to the enactment of the Tax Cuts and Jobs Act of 2017, Pub. L. No. 115-97, § 11051, 131 Stat. 2054, 2089-90. Pursuant to a Court Order, petitioner filed an objection to respondent's motion on March 15, 2024.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times and Rule references are to the Tax Court Rules of Practice and Procedure.
Upon due consideration of respondent's motion and petitioner's response, it appears that there are material issues of fact in dispute with respect to whether the support payments at issue are payable for the support of children. See § 71(c). Consequently, resolution of the issues in this case upon summary adjudication is not appropriate. See Rule 121(a)(2).
Upon due consideration, it is
ORDERED that respondent's Motion for Summary Judgment dated February 20, 2024, is denied.