Alimony deduction allowed for health care premiums purchased with pretax wages: The Tax Court denies IRS arguments of a 'double deduction.'.

The article explores In a case of first impression, the Tax Court rejected the IRS's objection to a taxpayer's alimony deduction of pretax medical insurance premiums for coverage of a separated spouse. Facts: In 2012, Charles and Cynthia Leyh separated in Pennsylvania and signed an agreement in 2014 incident to their divorce. Charles Leyh promised to pay Cynthia Leyh alimony until the final divorce was granted. As part of the agreement, he paid for her health and vision insurance.