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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 Wednesday
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