Leyh v. Commissioner 157 T.C. No. 7
On October 4, 2021, the Tax Court issued its opinion in Leyh v. Commissioner (157 T.C. No. 7). The primary issue presented in Leyh v. Commissioner was whether the petitioner was entitled to deduct, as alimony, an amount equal to the premiums paid to provide health insurance coverage for his then spouse Held: Yes, sir. Background to Leyh v. Commissioner In 2012, the petitioner in Leyh v. Commissioner, Mr. Leyh, filed for divorce from his then wife, Ms. Leyh. The petitioner and Ms. Leyh filed and signed an agreement in 2014 incident to their divorce proceeding, in which agreement the petitioner agreed to pay Ms. Leyh alimony pendente lite until the final divorce decree was granted.[1] As part of the agreement, the petitioner further agreed to pay for Ms. Leyh's health and vision insurance. In 2015, the petitioner paid (as alimony) $10,683 for Ms. Leyh's health insurance premiums as pretax payroll reductions…
