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It was Leslie Benham's belief during the entire period that she
and petitioner were attempting a reconciliation of their
marriage.
From July of 1994 through January of 1995, petitioner made
the total monthly payments of $2,700 provided for by the
Agreement. Out of the monthly payments she received under the
Agreement, Leslie Benham continued to pay the same household
expenses she had paid in preceding years.
In February of 1995, petitioner dismissed his divorce suit
against Leslie Benham and at the same time entered into a third
agreement with her in which the parties agreed to a division of
the marital property in the event of a divorce. Leslie Benham
subsequently filed for divorce in 1995, and petitioner thereupon
left the marital residence.
On his separate individual Federal income tax returns for
1994 and 1995, petitioner deducted $12,000 and $2,000,
respectively, as alimony payments to Leslie Benham. He also
deducted State income tax paid in 1993 on his return for 1994 and
attorney's fees and legal costs associated with his divorce
action on both year's returns.
OPINION
Because petitioner and Leslie Benham resided in the same
household in 1994 and in January of 1995, respondent maintains
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