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During the taxable year 1990, commencing January 1,
1990, through October 15, 1990, petitioner paid Karen
Wells $2,000.00 per month as “family support” pursuant
to the MTA as modified.
Commencing October 15, 1990, and continuing through all
of the taxable year 1991, petitioner paid Karen Wells
$2,600.00 per month as “family support” pursuant to the
MTA as modified. For the month of October, 1990,
petitioner made one payment in the amount of $1,000.00
and one payment in the amount of $1,300.00.
On July 11, 1995, petitioner filed a motion in the Superior
Court seeking to reform the Modified MTA. Through this motion,
petitioner moved for that court “to properly interpret the
meaning and intent of the family support, child support and
spousal support paragraphs in the parties [sic] judgment of
dissolution filed June 1, 1990.” On August 16, 1996, the
Superior Court, by way of an order, made a factual finding that
the payments “were intended to be as separate allocated sums of
child support and spousal support.” The Superior Court, however,
did not specifically delineate the amounts for alimony and child
support.
During the calendar years 1990 and 1991, petitioner paid Ms.
Wells family support of $25,500 and $31,200, respectively. On
his 1990 and 1991 Federal income tax returns, petitioner claimed
alimony deductions of $22,452 and $27,468, respectively, which
represented approximately 88 percent of petitioner’s total family
support payments during each year. Petitioner derived the above
ratio using figures that were reflected in a “Dissomaster”
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