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The facts of the case indicate that petitioner furnished
over one-half of the costs of maintaining the household at the
marital home (e.g., he paid the mortgage, real estate taxes, and
utilities). Petitioner’s marital home constituted a household
that was the principal place of abode for at least one-half of
the year for all three of his children, for whom he is entitled
to dependency exemption deductions under section 151, as
discussed above. Accordingly, petitioner is eligible for head-
of-household filing status.
Issue 3. Alimony
A taxpayer is allowed as a deduction an amount equal to the
amount paid that constitutes “alimony”5 or a “separate
maintenance [payment]” paid during his taxable year under section
215(a). Alimony is defined as a payment in cash that satisfies a
four-part test set forth in section 71(b)(1).
Respondent does not dispute that petitioner was responsible
for paying alimony to Ms. Richards, and we are satisfied that the
payments constitute alimony for purposes of sections 215 and
71(b). Respondent disputes the amount petitioner claimed as an
alimony deduction on his amended return.
Payments that constitute support of minor children are not
included in the definition of alimony and are not deductible.
Secs. 71(c), 215(b). If any payment that is made is less than
5 The Order refers to the payments as “alimony”.
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