October 5, 2021
Tax Court allows husband to claim alimony deduction for paying then-wife's health insurance premiums with pre-tax payroll reductions
In a case of first impression (Charles H Leyh v. Commissioner, 105 T.C. No. 7), the Tax Court has held that a husband could claim an alimony deduction for the premiums he paid for his then-wife's health insurance coverage, even though he paid the premiums with pretax payroll reductions through his employer's cafeteria plan.
Leyh v Commissioner