Federal Tax Update — June
from By David S. De Jong, Esq., CPA, Stein Sperling
From July 9:
In Baur v. Commissioner, TC Memo 2014-117, the tax court refused to accept a state court modification as a "scrivener error," a change in a court order deleting retroactively any reference to child support in an order that originally included both child support and spousal support.
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