Curtis L. Anderson - Page 3

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          be determined.  The Judgment Of Dissolution Of Marriage provided            
          that:  "The issue of spousal support is reserved for both                   
          parties."  The divorce became final on December 16, 1990.                   
               From 1991 to 1995 petitioner paid all of Ms. Anderson's                
          living expenses and kept her in the same financial status as she            
          had been accustomed to prior to the divorce.  In 1995, Ms.                  
          Anderson's condition worsened.  She was institutionalized and               
          eventually returned to Japan.                                               
               Petitioner paid $20,337.21 and $12,635.04 respectively for             
          Ms. Anderson's support during 1994 and 1995.  Petitioner deducted           
          these amounts as alimony on his Federal income tax returns for              
          those years.  Respondent disallowed the deductions.                         
                                   Discussion                                         
               Section 215(a) allows a deduction for amounts paid for                 
          "alimony or separate maintenance payments".  An alimony or                  
          separate maintenance payment is defined by section 71(b).  Sec.             
          215(b).  Relevant here, section 71(b)(1)(A) defines alimony or              
          separate maintenance payments as payments "received by (or on               
          behalf of) a spouse under a divorce or separation instrument".              
          Section 71(b)(2) defines a divorce or separation instrument as              
                    (A) a decree of divorce or separate maintenance or a              
               written instrument incident to such a decree,                          
                    (B) a written separation agreement, or                            
                    (C) a decree * * * requiring a spouse to make payments            
               for the support or maintenance of the other spouse.                    






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