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Respondent determined deficiencies in petitioners' 1992 and
1993 Federal income taxes in the amounts of $4,671 and $5,376,
respectively. The issue for decision is whether certain payments
made by Thomas H. Nelson to his former spouse during the years in
issue constitute alimony within the meaning of section 71 and are
therefore deductible pursuant to section 215.
FINDINGS OF FACT
This case was submitted fully stipulated, and the stipulated
facts are so found. Petitioners are husband and wife. They
filed timely joint Federal income tax returns for the years 1992
and 1993. At the time the petition was filed, they resided in
Kingsville, Ohio. References to petitioner are to Thomas H.
Nelson.
Petitioner married Mary Kay Nelson on September 19, 1964.
Their marriage was dissolved by a Judgment Entry and Decree filed
on June 11, 1987, by the Court of Common Pleas, Astabula County,
Ohio (the divorce decree).
Relevant for our purposes, the divorce decree contains the
following provisions:
III) ALIMONY
A) Periodic Payments of Permanent Alimony
Pursuant to the agreement of the parties hereto,
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that * * *
[petitioner] pay to * * * [Mary Kay Nelson] the sum of
One Thousand Three Hundred Dollars ($1,300.00), plus
two per cent (2%) poundage as and for alimony. Said
sum to be paid through the Bureau of Support.
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