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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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