Wilson Baker, Jr. - Page 4

                                        - 4 -                                         

               In the notice of deficiency sent January 26, 1995,                     
          respondent disallowed petitioner's claimed alimony deductions in            
          the amount of $10,185 for 1991, $10,815 for 1992, and $10,800 for           
          1993.  Respondent also disallowed the dependency exemptions                 
          claimed for petitioner's three children and computed his tax                
          liability as a single person for each year.  Respondent also                
          determined that petitioner was liable for the accuracy-related              
          penalty under section 6662(a).  Under the heading "Other                    
          Information" at the fourth page of the statutory notice,                    
          respondent explained:                                                       
               We have disallowed the dependency exemptions because                   
               you did not qualify for them since you did not have                    
               custody of the children and your divorce decree did not                
               specify that you are entitled to the exemptions.  We                   
               have therefore disallowed the head of household status                 
               taken in 1993.  Child support is not deductible as                     
               alimony.                                                               
                                       OPINION                                        
               Petitioner has the burden of proving that respondent's                 
          determinations are erroneous.  Rule 142(a); New Colonial Ice Co.            
          v. Helvering, 292 U.S. 435, 440 (1934).                                     
               With respect to the claimed alimony deductions, petitioner             
          presented no admissible evidence at trial that he made payments             
          during the years in issue to his former wife that qualified as              
          alimony.  Under the terms of the agreement, as quoted in our                
          findings, alimony normally would have ceased being due to his               
          former wife in March 1985.  Thereafter, he was obligated to make            





Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011