- 6 -
they are entitled to any deductions claimed. Rule 142(a);
INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992).
Section 215 provides generally in the case of an individual
that "there shall be allowed as a deduction an amount equal to
the alimony or separate maintenance payments paid during such
individual's taxable year." Sec. 215(a). Section 215(b) further
provides that "the term 'alimony or separate maintenance payment'
means any alimony or separate maintenance payment (as defined in
section 71(b)) which is includible in the gross income of the
recipient under section 71."
Section 71(b)(1) defines the term "alimony or separate
maintenance payment" in pertinent part as any payment in cash
received by (or on behalf of) a spouse under a divorce or
separation instrument. Section 71(b)(2) defines the term
"divorce or separation instrument" as follows:
(A) a decree of divorce or separate maintenance or
a written instrument incident to such a decree,
(B) a written separation agreement, or
(C) a decree (not described in subparagraph (A))
requiring a spouse to make payments for the support or
maintenance of the other spouse.
No decree within the meaning of section 71(b)(2)(A) or (C)
was in effect when petitioner made the payments at issue.
Rather, petitioner asserts that he is entitled to deduct the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011