Randy & Charliss Cushing Feriante - Page 6




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          Feriante had a community property interest in the residence,                
          which may have been acquired by petitioner prior to the divorce,            
          is unclear.  In any case, petitioner owned at least a one-half              
          interest in the property.  For these reasons, the mortgage and              
          tax payments are not alimony or separate maintenance payments.              
          Sec. 71(b)(1)(A); sec. 1.71-1T(b), Q&A-6, 7, Temporary Income Tax           
          Regs., 49 Fed. Reg. 34455 (Aug. 31, 1984).                                  
               Because the payments made by petitioner directly to Ms.                
          Feriante were for child support, these payments also are not                
          alimony or separate maintenance payments.  Sec. 71(c)(1).                   
          Petitioners argue that the cash payments petitioner made in                 
          January through June were alimony payments, while the mortgage              
          and tax payments made in those months were made to fulfill                  
          petitioner’s child support obligations.  We find this argument to           
          be disingenuous:  The record clearly indicates the cash payments            
          were child support.                                                         
               First, as previously noted, petitioner owned the residence             
          in which Ms. Feriante and petitioner’s son resided.  Despite                
          petitioner’s assertions to the contrary, we find it unlikely that           
          a court-ordered obligation to pay Ms. Feriante a sum certain each           
          month could be fulfilled by payments to third parties with                  
          respect to a residence which petitioner owned.                              
               More importantly, however, the amounts of the cash payments            
          reveal their nature.  Petitioner’s obligation to pay spousal                






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