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(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.
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Last modified: May 25, 2011