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(e) $1,000.00 – from the MacDill Credit Union;
and,
(f) $655.00 – cash from Husband.
It is unclear what the State Court meant by “the parties’
assets”. To the extent Ms. Hodson received payments from assets
in which she had an ownership interest, those payments, to the
extent liquidating that interest, were not alimony to her. See
Jaffe v. Commissioner, T.C. Memo. 1999-196. Petitioner has
failed to convince us that he complied with the July 1, 1994,
order other than that Ms. Hodson received $2,125.73 from the
MacDill Federal Credit Union. Petitioner has failed to convince
us that his interest in that account was more than $1,000. To
that extent, however, we find that he paid alimony to Ms. Hodson
during 1994.
C. Conclusion
Petitioner is entitled to a deduction for alimony paid
during 1994 of $1,000.
III. 1995 Adjustments
A. Alimony
Petitioner claims that, during 1995, pursuant to the
September 8, 1994, order, he made five monthly payments of
alimony (from January through May), each in the amount of $2,500.
For the same reasons as with respect to 1994, petitioner has
failed to prove that, during 1995, he made any of the monthly
payments required by the September 8, 1994, order.
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