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petitioner made a notation on a check does not show that he
agreed to provide support.
Petitioner points out that he paid support after the
exchange of letters. However, the fact that he made payments
does not show that there was a written agreement; on the
contrary, the letters themselves show that there was not.
We conclude that petitioner’s former spouse’s list of
expenses, negotiation letters between the family law attorneys,
check notations, and the fact that petitioner provided support
are not a written separation agreement for purposes of sections
71(b)(2) and 215. Thus, payments that petitioner made before the
stipulated judgment was entered on December 19, 1987, are not
alimony.2
B. Whether Petitioner May Deduct $72,024 for Interest and
$10,727 for Taxes as His Former Spouse’s Share of Business
Expenses
1. Parties' Contentions and Background
Petitioner contends that he may deduct his payment of his
former spouse’s share of interest ($72,024) and taxes ($10,727)
for business properties that they owned jointly because he used
his separate funds to pay those expenses.
2 In light of our conclusion, we need not decide
respondent’s contention that we lack jurisdiction to decide
whether petitioner may deduct some of these items because he
did not claim them as a deduction on his 1987 income tax
return or in the petition in this case.
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