RYKIEL V. RYKIEL
838 So. 2d 508 (2003)
NATURE OF THE CASE: Karen (W) sought review of a judgment that reversed the trial court
ruling that Stephen's (H) alimony payments were to be treated as nontaxable.
FACTS: H and W were divorced and the trial court ordered that the alimony which W
received was to be tax free. H appealed and the court of appeal held: 'This award cannot
stand because there is no legal authority which would permit such a practice. Permanent
periodic alimony (i.e., support money) is taxable to the recipient under federal income tax
law. 26 U.S.C.A. 71. The tax code and its regulations prevent a court from designating
alimony as nontaxable unless the parties agree to it in writing. Its taxability cannot be
changed by a state court order. State law creates legal interests, but federal law
determines how those interests shall be taxed.' W appealed.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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