T.C. Memo. 1997-359
UNITED STATES TAX COURT
KIRK A. KEEGAN, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3458-96. Filed August 5, 1997.
After requesting a legal separation from his wife,
but before a Stipulation and Order to Show Cause was
filed on May 6, 1992, in State court, P made certain
payments to, or on behalf of, his wife in the nature of
support. P deducted these payments, together with
payments made after May 6, 1992, from his gross income
as alimony pursuant to sec. 215, I.R.C., on his Federal
income tax return for 1992. R limited P's alimony
deduction to those payments made after May 6, 1992. On
the facts, Held: No alimony deduction is allowed under
sec. 215, I.R.C., for payments made by petitioner to
his wife prior to May 6, 1992, since these payments did
not stem from a written separation agreement within the
ambit of sec. 71(b)(2)(B), I.R.C.
Kirk A. Keegan, Jr., pro se.
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