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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
negligence.
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
residence.
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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