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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.
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