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respectively. The sole issue for decision is whether amounts
paid as “family support” pursuant to a State court decree were
alimony payments and therefore deductible by petitioner under
section 215.
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time he filed his
petition, petitioner resided in Irvine, California.
Petitioner and his former wife, Karen Wells (Ms. Wells),
were married on August 2, 1980. They have two children from the
marriage: Christopher, born July 24, 1982, and Lindsey, born
August 28, 1985. On June 1, 1990, the Superior Court of
California, Orange County (Superior Court), entered a Judgment of
dissolution of marriage effective August 15, 1990. Christopher
and Lindsey resided with Ms. Wells during the years at issue.
As part of their divorce, petitioner and Ms. Wells entered
into a Marital Termination Agreement (MTA) on February 5, 1990.
They retained Attorney Richard E. Young (Mr. Young) to draft and
effectuate the MTA without contest. Although Ms. Wells initially
approached Mr. Young for assistance with the divorce, Mr. Young
served as an impartial mediator in negotiating and drafting the
MTA for both petitioner and Ms. Wells. Petitioner and Ms. Wells
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