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The Notices of Deficiency
Respondent issued separate notices of deficiency to Ms.
Miller and Mr. Lovejoy. In Ms. Miller's notice, respondent
proposed an adjustment increasing Ms. Miller's income by the
amount of unallocated family support paid to her in 1993 and
1994. In Mr. Lovejoy's notice, respondent disallowed that part
of Mr. Lovejoy's alimony deduction attributable to the
unallocated family support paid by him in 1993 and 1994.
OPINION
Classification of Unallocated Family Support Payments
We must decide whether all or any part of the unallocated
family support payments made by Mr. Lovejoy to Ms. Miller
qualified as (1) alimony includable in the income of the payee
spouse under section 71 and deductible by the payor spouse under
section 215, or (2) child support excludable from the income of
the payee spouse under section 71(c) and nondeductible by the
payor spouse.
In this case, the Temporary Orders, incorporating the
stipulation of the parties, imposed an obligation on Mr. Lovejoy
to pay a percentage of his income as family support. This family
support obligation was characterized as "unallocated child
support and maintenance" by the State court. We are satisfied,
on the basis of our review of the record, that the required
payments were intended to cover both Mr. Lovejoy's obligation to
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Last modified: May 25, 2011