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The parties have stipulated that an alimony deduction is
allowed for the following payments totaling $36,465: Spousal
support of $25,950, life insurance premiums of $1,920, waste
management of $1,804, and January and February pension payments
of $6,791. Remaining in dispute are the payments of
Ms. Cologne's half of the 1993 Federal and State income taxes and
payment of the utilities for the Wisconsin property.
Discussion
Section 215 allows as a deduction an amount equal to the
alimony or separate maintenance payments paid during the year.
For purposes of section 215, the term "alimony or separate
maintenance payment" means any alimony or separate maintenance
payment (as defined in section 71(b)) that is includable in the
gross income of the recipient under section 71. See sec. 215(b).
Section 71(a) provides that gross income generally includes
amounts received as alimony or separate maintenance payments.
Section 71(b)(1) defines alimony or separate maintenance payment
as any payment in cash if--
(A) such payment is received by (or on behalf of)
a spouse under a divorce or separation instrument,
(B) the divorce or separation instrument does not
designate such payment as a payment which is not
includible in gross income under this section and not
allowable as a deduction under section 215,
(C) in the case of an individual legally separated
from his spouse under a decree of divorce or of
separate maintenance, the payee spouse and the payor
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