Thomas B. Benham - Page 2

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                  Petitioner has conceded that he is not entitled to deduct                            
            attorney's fees and legal costs associated with his divorce and                            
            that he may not deduct in 1994 State taxes paid in 1993.  The                              
            issues remaining for decision are:  (1) Whether petitioner is                              
            entitled to deduct payments to his former wife as alimony, and                             
            (2) whether part of petitioner's underpayment of tax is due to                             
                                         FINDINGS OF FACT                                              
                  Petitioner resided in the State of Georgia at the time the                           
            petition in this case was filed.                                                           
                  Petitioner is an attorney.  He was married to his wife,                              
            Leslie Benham, from 1972 until their divorce became final in July                          
            of 1996.  They have a son.                                                                 
                  By 1994, petitioner had for several years provided Leslie                            
            Benham with about $2,000 a month by check from his individual                              
            account, deposited into a joint checking account, for the payment                          
            of household expenses.  The household expenses included                                    
            groceries, utilities, and the mortgage payment on the marital                              
                  In the spring of 1994, Leslie Benham threatened to file for                          
            divorce from petitioner.  Petitioner, however, filed for divorce                           
            against Leslie Benham in May of 1994.  A "Temporary Agreement"                             
            (Agreement) prepared by Leslie Benham's attorney was signed by                             
            Leslie Benham and petitioner in July of 1994.  The Agreement                               

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