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Respondent determined a deficiency in petitioners’ Federal
income tax of $1,006 for the taxable year 1995.
The issue for decision is whether petitioners are entitled
to a deduction for alimony payments in excess of the amount
allowed by respondent.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioners resided in
Palo Alto, California, on the date the petition was filed in this
case.
Petitioner husband (petitioner) separated from his former
wife, Laura Feriante (Ms. Feriante), in 1992. After their
separation, petitioner purchased a residence in Palo Alto,
California, solely in his name. Ms. Feriante and petitioner’s
son, David, resided at this residence during the year in issue,
1995. Ms. Feriante eventually met Paul Kent, who moved into the
Palo Alto residence and then married Ms. Feriante during 1995.
The Superior Court of the State of California in and for the
County of Santa Clara ordered petitioner in 1992 to pay Ms.
Feriante monthly spousal support of $4,373 and monthly child
support of $2,007. Petitioner’s marriage to Ms. Feriante
subsequently was dissolved in 1993. A supplemental judgment was
entered by the court in August 1995. This judgment reduced the
monthly child support obligation to $1,800, stated that the
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