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husband and wife. Title to the marital home was in Hermine’s
name during this 2-year period.
During 1990, Harvey made cash payments totaling $26,358.65
to Hermine directly. The parties have stipulated that Harvey
also made payments “on Hermine’s behalf” for that year,
specifically described as follows:
$891.30 as car payments
8,331.02 as mortgage payments on the marital home
6,720.64 as rent for the apartment
812.75 for furniture rental
1,252.10 to Brooklyn Union Gas
1,829.00 to a gardener
3,521.02 to Con Edison for electricity
1,654.12 to Quinlan Oil
1,172.33 to Town & Country Pool
8,095.12 as insurance payments
432.29 to New York Telephone
230.74 as miscellaneous expenses (plumbing,
electricity, water, etc.)
On his 1990 return, Harvey deducted as alimony $66,275.4
During 1991, Harvey made cash payments totaling $25,012.55
to Hermine directly. The parties have stipulated that Harvey
also made payments “on Hermine’s behalf” for that year,
specifically described as follows:
4 Although the total amount stipulated as paid in 1990
directly to or on Hermine’s behalf equals $61,301.08, Harvey
claimed an alimony deduction for that year of $66,275. The
parties have offered no explanation for this discrepancy.
However, because we conclude that Harvey is entitled to an
alimony deduction for 1990 that is substantially less than
$61,301.08, the discrepancy has no significance.
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