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1T(c), Q&A 15-16, Temporary Income Tax Regs., 49 Fed. Reg. 34456-
34457 (Aug. 31, 1984).
Based on the record, we find that James paid $5,200 to
Virginia in 1990. However, we conclude that the $5,200 paid to
Virginia in 1990 constituted nondeductible child support. The
Judgment specifically stated that James' payments were to be $140
a week for so long as Grove, James' son, lived with Virginia.
Additionally, the December 17, 1985, modification of the Judgment
obtained by James to reduce his support payments to $100 a week
was based on the factual findings that there was one child,
Renea, for whose support James was liable, and that Renea's
monthly support needs equaled $408.28 a month. Consequently, we
find that the $100 a week payments were fixed "as a sum which is
payable for the support of children of the payor spouse." Sec.
71(c). We note that the result would be the same under the pre-
1984 rules. See, e.g., Sullivan v. Commissioner, T.C. Memo.
1995-240.
For these reasons, we sustain respondent's determination
that the payments made by James in 1990 constituted nondeductible
child support.
Decision will be entered for
respondent.
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