- 2 - Respondent determined a deficiency in Federal income tax of $6,373.56 for the 2000 taxable year. The issue for decision is whether unallocated support payments constitute “alimony or separate maintenance payments” that petitioner may deduct under section 215. Background Some of the facts have been stipulated, and they are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. At the time the petition was filed, petitioner’s mailing address was Manville, New Jersey. At the time of trial, petitioner was employed as a police officer. Petitioner and Dawn M. Peterson (Ms. Peterson) were married prior to the year in issue. They had two minor children: Marc and Christopher. In November 1999, petitioner filed for divorce in the Superior Court of New Jersey, Chancery Division/Family Part, Hunterdon County (New Jersey court). The New Jersey court issued and filed on January 27, 2000, an Order for Pendente Lite Relief (pendente lite order), which provided in part: 1. Legal custody of the two minor children of the marriage, Marc and Christopher, shall be shared jointly. Residential custody of Christopher shall be with plaintiff father. Residential custody of Marc shall be with defendant mother. 2. Each child shall alternate weekends with the other parent from 7:00 p.m. Friday until 7:00 p.m. Sunday, so that both children are together every weekend. Furthermore, they shall alternate WednesdayPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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