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that: "The issue of spousal support is reserved for both
parties." The divorce became final on December 16, 1990.
From 1991 to 1995 petitioner paid all of Ms. Anderson's
living expenses and kept her in the same financial status as she
had been accustomed to prior to the divorce. In 1995, Ms.
Anderson's condition worsened. She was institutionalized and
eventually returned to Japan.
Petitioner paid $20,337.21 and $12,635.04 respectively for
Ms. Anderson's support during 1994 and 1995. Petitioner deducted
these amounts as alimony on his Federal income tax returns for
those years. Respondent disallowed the deductions.
Discussion
Section 215(a) allows a deduction for amounts paid for
"alimony or separate maintenance payments". An alimony or
separate maintenance payment is defined by section 71(b). Sec.
215(b). Relevant here, section 71(b)(1)(A) defines alimony or
separate maintenance payments as payments "received by (or on
behalf of) a spouse under a divorce or separation instrument".
Section 71(b)(2) defines a divorce or separation instrument as
(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 * * * requiring a spouse to make payments
for the support or maintenance of the other spouse.
A written decree or agreement obligating the taxpayer to pay
alimony is needed to sustain a deduction under section 215.
Prince v. Commissioner, 66 T.C. 1058, 1066-1067 (1976).
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