- 15 - 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.Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
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