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(petitioner) made to his former wife. We hold they may not.
Section references are to the Internal Revenue Code as applicable
to the subject year. Rule references are to the Tax Court Rules
of Practice and Procedure.
Background
All facts were either stipulated or found by the Court from
exhibits accompanying the stipulations of fact. The stipulations
of fact and the accompanying exhibits are incorporated herein by
this reference, and the parties’ stipulations of fact are found
accordingly. Petitioners are cash method taxpayers who resided
in La Grange Park, Illinois, when we filed their petition
commencing this action. They filed with respondent a joint 1993
Federal income tax return on which they claimed a $47,900
deduction for alimony paid to petitioner’s former spouse, Linda
R. Maloney (Ms. Maloney).
Ms. Maloney sued petitioner for divorce in a Virginia
circuit court, and, on March 21, 1991, the court finalized the
divorce by way of a decree of final divorce (Virginia decree).
The Virginia decree provides in relevant part as follows:
THIS CAUSE came on this day to be heard upon the
bill of complaint; upon process served upon the
defendant; upon the answer and cross-bill of the
defendant; upon the report of James A. Evans,
Commissioner in Chancery, and the matter was argued by
counsel.
UPON CONSIDERATION WHEREOF, the Court finds from
the report, independently of the admissions of the
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