inclusion of taxes in liquidity requirements?

For the Ingers (volume 2 page 176 and 191), why was tax outflow in retirement not included in the liquidity requirement? I would think that the pension income of $75,000 should be included as a positive liquidity event and the associated income tax as a negative liquidity event.

Similarly, I would think the $15,000 transfer taxes on the child’s support should be included as an outflow. They even put the child support as an outflow yet they did not include its associated transfer tax paymnt (they should have at least added into the line item something like “support for grandson, not including associated taxes”).

So are taxes just not included as part of liquidity constraints?

I can live with them not including the pension tax since they did not include the pension income, but if they include the support for grandson they should include the asssociated tax outflow.