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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.
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Last modified: May 25, 2011