- 13 - spent in 1993 for Ms. Sowell's medical bill, $464 spent in 1993 for Ms. Sowell's medical bill, $86 spent in 1993 for Ms. Sowell's bill, $566 spent in 1993 for Ms. Sowell's car expense, and $1,647 spent in 1994 for Ms. Sowell's dentist--we hold that these amounts, but for the $2,204, $566 and $1,647 amounts, are deductible as alimony.5 The deductible amounts, which aggregate $1,878 and $5,014 for 1992 and 1993, respectively, were paid to (or for the benefit of) Ms. Sowell's maintenance, and, naturally, petitioner's obligation to make these payments would have ceased upon Ms. Sowell's death.6 The $2,204 and $566 amounts are not deductible because petitioner did not pay these amounts in cash, as is required by section 71(b)(1). Petitioner "paid" these amounts to Ms. Sowell by agreeing to pay these charges in the future. The $1,647 amount is not deductible because we are unable to find that it was paid pursuant to a divorce or 5 There are other amounts--$447 spent in 1992 for a drug bill, $666 spent in 1992 for miscellaneous expenses, $3,133 spent in 1992 for health insurance for Ms. Sowell and the children, $22 spent in 1993 for reimbursement, $142 spent in 1993 for a drug bill, $2,222 spent in 1993 for health insurance for Ms. Sowell and the children, and $2,048 spent in 1994 to pay a loan on Ms. Sowell's insurance policy--for which we are unable to determine what, if any, amount was paid with respect to Ms. Sowell. (We also note that the $2,048 amount was not required by either the temporary order or the divorce decree.) As petitioner bears the burden of proof, we must sustain respondent's disallowance of these amounts. 6 Whereas petitioner's payments for Ms. Sowell's car expenses are deductible as alimony, petitioner's payments in satisfaction of his obligation to buy her a car are not. As we read the final decree, petitioner's obligation to buy the car would not have terminated upon Ms. Sowell's death. If Ms. Sowell had died before petitioner had bought her the car, petitioner would have had to buy the car for the benefit of her estate.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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