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Edward and Irene filed joint Federal income tax returns from
1980 through 1987. For 1988, 1989, and 1990, they filed separate
returns.
For the taxable years 1988, 1989, and 1990, Edward filed his
Federal income tax returns as a married person filing separately
and deducted as alimony on his Federal income tax returns for
each year the following:
Real
Payments Estate Mortgage
Year to Irene Taxes Payments Total
1988 $141,266.71 $7,761.42 1 $7,363.31
$156,391.44
1989 293,700.00 8,053.93 9,297.36 311,051.29
1990 320,400.00 9,669.77 9,297.36 339,367.13
1In addition, Edward paid but did not deduct as alimony a
mortgage payment in 1988 in the amount of $1,934.
Irene did not include as income the respective amounts
$158,325.44,2 $311,051, and $339,367, as set forth above, on her
Federal income tax returns for the years 1988, 1989, and 1990,
respectively. Irene did not timely file her 1988 Federal income
tax return; she filed her 1988 Federal income tax return in
October 1990.
In a notice of deficiency dated October 31, 1992, respondent
determined that the payments made by Edward were not deductible
by him. In a separate notice of deficiency dated September 9,
2This amount is the sum of the $156,391.44 paid and deducted
by Edward plus the $1,934 paid by Edward but not deducted, as
indicated in the previous footnote.
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