Rykiel v. Rykiel
Supreme Court of Florida
838 So. 2d 508 (2003)
Relevant factsFree
In the divorce decree ending Stephen Rykiel's marriage, the court ordered that his alimony payments to his wife be treated as nontaxable. Mr. Rykiel appealed, and the Fifth District Court of Appeals reversed, holding that the Internal Revenue Code (IRC) and its implementing regulations prevent a court from independently designating alimony as nontaxable unless the spouses themselves agree to that designation in writing. Mrs. Rykiel appealed.
IssueFree
Whether a divorce court may order, by way of the divorce decree, that an award of alimony be treated as nontaxable to the payee.