George H. Richards - Page 13

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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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