- 6 - support, which ceased at an undetermined time in 1995, was in the monthly amount of $4,373. From January through June, petitioner was under an obligation to make child support payments of $2,007 per month. In each of those months except January, his cash payment to Ms. Feriante was $2,000. From July through December, petitioner was under an obligation to make child support payments of $1,800 per month. In each of these months, his cash payment to Ms. Feriante was $1,800. It is clear that these payments were child support. The sole exception is petitioner’s payment of $3,500 in January. However, respondent has already allowed petitioners a deduction of $1,500, which is the amount in excess of petitioner’s child support payment. Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011