Repealed Tax Code Section Supports Alimony Exemption, Man Says

A since-repealed portion of the Internal Revenue Code doesn’t limit alimony agreement terms to a the strict interpretation since adopted by the IRS, a Georgia taxpayer told the Eleventh Circuit.

In his opening brief at the US Court of Appeals for the Eleventh Circuit, divorcee Joseph Martino Jr. said lower courts have mischaracterized language contained in of his alimony agreement with his ex-wife, denying him tax deductions to which he was otherwise entitled to based on the tax code at the time it was drafted in 2010.

At issue is what qualified as alimony under the since-repealed Section 71(b)(1)(B) of ...