- 11 - (3) Special Rule Where Payment Is Less Than Amount Specified In Instrument.--For purposes of this subsection, if any payment is less than the amount specified in the instrument, then so much of such payment as does not exceed the sum payable for support shall be considered a payment for such support. II. 1994 Adjustment A. Introduction Petitioner argues: “As ordered by the * * * [State Court], alimony was paid in the amount of $2,500.00 per month for June through December of 1994 and for January through May of 1995”.4 Respondent makes numerous arguments in response. Respondent’s principal argument is: “At no time did the petitioner attempt to reconcile his alimony deduction with any actual payments (in cash) nor did he attempt to allocate the $2,500 payments between child support and alimony.” 4 At trial, petitioner testified that he computed his deduction for alimony paid during 1994 ($20,000) on the basis of 8 monthly payments of $2,500 from May through December. That computation is consistent with finding number three in the supplemental final judgment that, on May 26, 1994, Ms. Hodson’s counsel moved for, among other things, temporary support, although that motion did not come on for hearing until Aug. 18, 1994, and was not subject to an order until Sept. 8, 1994. Indeed, respondent argues that petitioner computed his 1994 deduction for alimony paid simply by multiplying the number of months (8) during 1994 for which he was required to pay $2,500 by that sum to arrive at the $20,000 deduction claimed. Respondent does not concede that any such payments were made. We shall consider petitioner’s argument to be that he made such payments for May through December 1994.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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