JUDITH M. MCKELVEY, APPELLANT,
v.
ANDREW JOHN MCKELVEY, APPELLEE
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The appellate court remanded for clarification of the trial court's tax treatment of temporary alimony and support, requiring that one-half of household expense payments be designated as non-taxable to the recipient and non-deductible to the payor under the Internal Revenue Code.
One-half of household expense payments in a temporary support award must be designated as non-taxable to the recipient and non-deductible to the payor under the Internal Revenue Code.
[1] In a temporary alimony and support award, one-half of household expense payments must be designated as non-taxable to the recipient and non-deductible to the payor under…
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Join FLexlaw to unlock all legal intelligenceIn a consolidated appeal concerning temporary alimony and support, the trial court ordered the husband to pay the wife $10,000 monthly in cash, contri…
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PER CURIAM.
The wife brings consolidated appeals from the trial court’s orders on undifferentiated temporary alimony and support and on the wife’s motion to consider tax consequences. In its order on the wife’s motion to consider tax consequences, the trial court made the following rulings:
1. The Ten Thousand ($10,000.00) Dollar cash amount paid by the Husband to the Wife each month shall be taxable to the Wife and deductible by the Husband.
2. Regarding the household expenses, fifty percent will be considered as temporary alimony taxable to the Wife and deductible to the Husband.
3. Any amounts charged by the Wife on the Visa card shall be considered as alimony and shall be taxable to the Wife and deductible by the Husband.
4. Any matters not taken into consideration by this Order shall be considered at a Final Hearing in this cause.
These rulings indicate that the trial court intended the wife to be liable for taxes on the entire support award except for one-half of the payments made by the husband for household expenses. To clarify the trial court’s rulings, we remand for the entry of a corrective order which will designate one-half of the payments for household expenses made by the husband as “not taxable to the recipient and not allowable as a deduction to the payor” under the appropriate sections of the Internal Revenue Code.
The wife’s remaining points are without merit.
Remanded with directions.
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Friedman v. Friedman, 844 So. 2d 789 (Fla. 4th DCA 2003)…child support have been approved in special circumstances, see, e.g., Pastore v. Pastore, 497 So. 2d 635, 637 (Fla.1986) (awarding unallocated child support and alimony award consisting of house payment, taxes, and insurance;) McKelvey v. McKelvey, 534 So. 2d 801, 801 (Fla. 3d DCA 1988) (awarding undifferentiated temporary alimony and support of $10,000 per month), a support award must still be governed by the wife’s needs as established by the parties’ standard of living during the marriage and the husband’…