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child support. Ms. Meyer, however, did not execute a written
declaration releasing to Mr. Meyer the dependency exemption for
Richard for 1994, 1995, and 1996.
During the years in issue, Mr. Meyer suffered from severe
health problems--initially he was diagnosed with HIV; later he
was diagnosed with AIDS. Mr. Meyer’s infection was very active
and required strong antiviral medication to combat the virus.
During the years in issue, Mr. Meyer also suffered a nervous
breakdown and had to take a leave of absence from his job.
Mr. Meyer did not timely file Federal income tax returns for
1994, 1995, and 1996.
OPINION
Alimony
In addition to the amounts conceded by respondent, Mr. Meyer
claims he is entitled to deduct his $870 per month payments to
Ms. Meyer from January 1994 through April 1995 as alimony--
$10,440 for 1994 and $3,480 in 1995.
Section 215(a) permits a deduction for the payment of
alimony or separate maintenance payments during a taxable year.
Section 215(b) defines the term alimony or separate maintenance
payment as alimony or separate maintenance which is includable in
the gross income of the recipient under section 71. Section
71(b)(1) defines alimony or separate maintenance as any cash
payment meeting the four criteria provided in subparagraphs (A)
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Last modified: May 25, 2011