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Respondent determined deficiencies in petitioner’s Federal
income taxes of $2,352 for each of the 1995 and 1996 taxable
years. The issue for decision is whether payments made by
petitioner to his ex-wife in 1995 and 1996 are deductible as
alimony under section 215(a).
Background
The stipulation of facts and the accompanying exhibits are
incorporated herein by reference. Petitioner resided in
Philadelphia, Pennsylvania, at the time his petition was filed
with the Court.
Petitioner was legally divorced from his ex-wife in 1993.
Petitioner and his ex-wife entered into a Stipulation and
Agreement (Agreement) dated June 25, 1993, providing for support
for petitioner’s ex-wife and children. With respect to child
support, the Agreement provides in pertinent part:
Husband shall pay to Wife as and for child support
the amount of TWO HUNDRED SIXTY ($260) Dollars per
week, payable on a weekly basis, subject to termination
upon the death of the payor or infant children; upon
each of the infant children attaining the age of
eighteen (18), graduation from high school, marriage or
other emancipation, whichever of said terminating
contingencies shall first occur. If the child is a
full time high school student, is not self-supporting
and is living in the home of the parent receiving child
support, the Husband shall continue to pay said child
support until the child reaches the age of nineteen
(19) or graduates from high school, whichever first
occurs.
A separate provision addressing spousal support provides:
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Last modified: May 25, 2011