- 7 - Neither the Temporary Orders nor the Permanent Orders provided for any payment as a substitute for the unallocated family support payments in the event of Ms. Miller's death. From January 1 to November 11, 1993, Mr. Lovejoy paid unallocated family support to Ms. Miller of $32,789 pursuant to the Temporary Orders. From November 12 to December 31, 1993, Mr. Lovejoy paid $5,203 in unallocated family support and $200 in maintenance to Ms. Miller pursuant to the Permanent Orders. On his 1993 Federal income tax return, Mr. Lovejoy claimed alimony deductions for his payments of $37,992. On her Federal income tax return for 1993, Ms. Miller included only the $200 of maintenance required by the Permanent Orders in her gross income. From January 1 to February 28, 1994, Mr. Lovejoy made payments to Ms. Miller of $6,654. Under the terms of the Permanent Orders, $400 of this amount was maintenance, and $6,254 was unallocated family support. From March 1 to December 31, 1994, Mr. Lovejoy made payments to Ms. Miller of $28,070. Of this amount, $19,000 was child support, and $9,070 was maintenance. On his 1994 tax return, Mr. Lovejoy claimed $18,656 as an alimony deduction. On her 1994 tax return, Ms. Miller reported alimony income of $9,448.5 5Most of the inconsistency in reporting is explained by petitioners' inconsistent treatment of the unallocated family support payments.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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