id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-13767	Kahn, Jeffrey H.; Roman, Rebecca	The Flip and Flop of Taxing Alimony	2025	30	.pdf	application/pdf	16480	763	60	As noted by Professor Deborah Geier in her article on the tax treatment of payments related to divorces, the Supreme Court looked at the divorced couple as a unit that should be taxed only once.22 For comparison, if you look at the divorced couple as individuals, it may make sense to tax alimony payments to each.23 The money used to pay alimony generally comes from the husband’s salary, which is quintessential “income.”24 If taxed to the husband, he would be responsible for $20,000 in income tax on that amount, meaning that he would spend a total of $120,000 on alimony and taxes.	cache/taxlaw-13767.pdf	txt/taxlaw-13767.txt