Greg Norman, Chris Evert, and the IRS

There is a tax angle to the tawdry litigation surrounding former golf star Greg Norman's divorce from Laura Andrassy, his wife of 25 years, and his romantic involvement with former tennis star Chris Evert:

Still unresolved in the bitter divorce between the Great White Shark and Andrassy are any taxes that would have to be paid to the IRS if a personal jet is sold for more than the golfer claims it has depreciated in value since he bought it

Norman is keeping the jet and should be responsible for any taxes due whenever he sells it, Andrassy's West Palm Beach attorney Jack Scarola has said. But Haines calls the jet a marital liability where joint tax returns filed before Dec. 31, 2006, show that Norman and Andrassy took depreciation on the aircraft. "Apparently. . . Andrassy wants to try and go back and challenge the amount of the depreciation 'taken' in her sworn tax returns," the motion on Evert's behalf said.

Andrassy's attorneys also contend the golfer took business tax deductions on the aircraft without detailing his personal use of it — and they want Evert, who has been romantically linked with Norman, to address the personal use issue. The IRS doesn't prohibit personal use but limits it, Scarola said. "It needs to be accounted for," he said. Evert's deposition has no bearing on the amount of depreciation taken on the parties' tax returns, according to this latest document filed by Norman's attorneys. In addition to deciding who is responsible for the tax liability if the jet is sold, the court has to determine whether Norman owes Andrassy any interest for a delay in transferring half their assets to her.

• After Golfer Greg Norman's $720m Divorce, He Sues His Ex-Wife for Blabbing (11/25/07)
• Greg Norman's Ex-Wife May Lose Millions (11/23/07)
• Norman Files New Lawsuit in Bitter Divorce Battle (11/22/07)
• Greg Norman Protects Evert From Showdown with Ex's Lawyers (11/17/07)
• Evert Can Skip Court for Norman (11/17/07)
• Evert Can't Be Asked About Jet (11/17/07)
• Evert Can Skip Court for Norman (11/16/07)
• Lawyers for Greg Norman: Calling on Tennis Star Is a Distraction (11/1/07)
• Greg Norman's Ex-Wife Serves Chris Evert with Notice (10/27/07)

(Hat Tip: Robert G. Nassau.)