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1999-102.
We therefore conclude that some of the payments at issue
meet the requirements of alimony under section 71(b)(1) and
qualify as deductions under section 215. These payments total
$4,560.81; they consist of $2,262.81 (one-half of 6 months’ first
mortgage payments), plus $342 (one-half of the 1993 real estate
taxes), plus $1,957 (reimbursed miscellaneous expenses for
spousal maintenance, less specified items of child support and
one-half the home insurance payment).
To reflect the foregoing,
Decision will be entered
under Rule 155.
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