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trial, petitioner had not been reimbursed, and there was little
or nothing left in the estate for petitioner or his former
spouse. It is highly unlikely that petitioner will be reimbursed
by his former spouse’s bankruptcy estate.
OPINION
A. Whether Petitioner and His Former Spouse Had a Written
Separation Agreement Before December 19, 1987
1. Parties' Contentions
Petitioner contends that he may deduct as alimony support
payments he made to and on behalf of his former spouse from
August 27, to December 19, 1987.1 He argues that a written
support agreement existed on August 27, 1987. He contends that
his former spouse’s list of expenses, his claimed oral agreement
to pay her $3,700 per month, the August 1987 exchange of letters
between the family law attorneys, and notations petitioner wrote
on checks constitute a written agreement for purposes of section
71(b)(2)(A).
Respondent contends that there was no written support
agreement before December 19, 1987. On that date the court with
jurisdiction over the parties’ divorce signed the stipulated
judgment. Respondent contends that petitioner’s payments from
August 27 to December 19, 1987, are not alimony, except
1 Petitioner concedes that $13,581 he paid to his former
spouse from Mar. 27 to Aug. 27, 1987, is not alimony.
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