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maintenance payments of $900 for the first 3 months of 19942 and
the court-ordered maintenance payments of $1,400 for the last 9
months of 1994. Respondent also allowed petitioner to deduct the
$1,750 of past-due spousal support payments which he paid in
January 1994 pursuant to the court’s contempt order. The
disallowed alimony deductions for that year totaled $16,893 and
included the balance of the items that petitioner was required to
pay by the contempt order, consisting of the following:
1. Past-due first mortgage payments of $4,525,
2. Past-due second mortgage payments of $4,770,
3. Real Estate taxes on the residence of $684,
4. The miscellaneous expenses of $2,414, and
5. Betty’s accrued legal expenses of $4,500.
For his taxable year 1995, petitioner deducted, as alimony,
a total of $23,160. Of this amount, respondent allowed the
deduction of the court-ordered monthly maintenance payments of
$16,800. The $6,360 balance, which respondent disallowed,
represented the monthly payments on the second mortgage made by
petitioner during that year.
For the taxable year 1996, petitioner claimed alimony
deductions of $45,020. Respondent allowed $11,400, consisting of
2In an appendix to his brief, petitioner has explained that
he did not deduct the full amount of $1,150 for the first 3
months of 1994 in order to reflect, partially, Betty’s payment on
the first mortgage for those months.
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