Lawrence Robert Gamer - Page 3

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               Respondent determined a deficiency in petitioner’s Federal             
          income tax for 2000 in the amount of $5,267.                                
               The sole issue for decision is whether a payment of $37,000            
          made by petitioner to his former wife in 2000 is deductible as              
          alimony under section 215.  We hold that it is not.                         
               An adjustment to the amount of petitioner’s itemized                   
          deductions is a purely mechanical matter, the resolution of which           
          is dependent on our disposition of the disputed issue.                      
          Background                                                                  
               Some of the facts have been stipulated, and they are so                
          found.  Petitioner resided in Loxahatchee, Florida, at the time             
          that his petition was filed with the Court.                                 
               At or about the time they were married in July 1997,                   
          petitioner and his then wife, Deborah Gamer (Ms. Gamer), jointly            
          purchased a residence in which they lived during their marriage.            
          The residence was titled in the couple’s joint names as tenants             
          by the entireties.                                                          
               Petitioner and Ms. Gamer were divorced in March 2000.                  
               On or about February 22, 2000, petitioner and Ms. Gamer                
          entered into a Marital Settlement Agreement (settlement                     
          agreement).  The settlement agreement provided, in part,  as                
          follows:                                                                    
                    10.  Alimony.  Each party does hereby waive                       
               alimony and does hereby totally, irrevocably and                       
               completely relieve the other party of all matters and                  
               charges whatsoever excepting as set forth in this                      





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