Repealed section of tax law supports child support exemption, says man

A now-repealed portion of the IRS tax code no longer limits the terms of alimony agreements to the strict interpretation now adopted by the IRS, a Georgia taxpayer argued in the Eleventh Circuit.

In his opening argument before the U.S. Court of Appeals for the Eleventh Circuit, divorcee Joseph Martino Jr. said lower courts misinterpreted the language in his child support agreement with his ex-wife and denied him tax deductions to which he would have been entitled under the tax laws when they were drafted in 2010.

The issue is what constitutes alimony under now-repealed section 71(b)(1)(B) of …