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In this case, the divorce judgment related to petitioner's
divorce from Ms. Eads provides for unallocated payments of
"family support" from petitioner to Ms. Eads. In Wisconsin an
award of "family support" includes both child support and
maintenance (i.e., alimony). See Wis. Stat. sec. 767.261 (1999).
The divorce judgment did not designate how much of the "family
support" award was for maintenance and how much was for child
support. The divorce judgment contains no provision reducing the
"family support" payments if a contingency related to the
children occurs. Finally, the divorce judgment specifically
states that the "family support" payments are "taxable" to Ms.
Eads and "tax deductible" by petitioner on "their respective
federal and state income tax returns." Accordingly, under Lester
v. Commissioner, supra, Ms. Eads was required to include
petitioner's payments in her gross income during the years at
issue, and petitioner is entitled to a deduction for those
payments under section 215.
Ms. Tang
Section 2158 provides for a deduction for an amount paid by
a taxpayer to a former spouse if the former spouse is required to
7(...continued)
apply to that modification.
8Since petitioner and Ms. Tang divorced in May 1989, we must
apply secs. 71 and 215 as amended by DEFRA sec. 422(a) and (b),
respectively.
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