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evening parenting time from 6:00 p.m. until 9:00 p.m.,
again so the children are together every Wednesday
evening.
* * * * * * *
9. Defendant is hereby granted pendente lite,
unallocated support in the amount of $325 per week,
retroactive to December 23, 1999. Payments shall be
made through income withholding through the Hunterdon
County Probation Department. Plaintiff shall pay all
arrears and the weekly obligation beginning immediately
and keep the account current until he sees the correct
amount being withheld from his paycheck.
The pendente lite order was later modified on February 2,
2000, “so that the award of unallocated support of $325 per week
is retroactive to December 14, 1999, the filing date of
defendant’s cross-motion for support.”
Petitioner’s divorce became effective May 21, 2001.
On April 15, 2001, petitioner filed a Form 1040, U.S.
Individual Income Tax Return, for the 2000 taxable year (2000 tax
return). Petitioner claimed a deduction of $24,424 as alimony
paid.1
Respondent issued petitioner a notice of deficiency dated
May 15, 2002, determining a deficiency in Federal income tax of
1 Although the pendente lite order granted Ms. Peterson
unallocated support of $325 per week for the 2000 taxable year,
petitioner claimed a deduction of $24,424 for alimony paid.
Respondent does not contend that the claimed amount has not been
paid; rather, respondent’s only basis for disallowing the
deduction is his contention that unallocated support payments do
not constitute alimony or separate maintenance payments under
sec. 215. The record also does not indicate whether Ms. Peterson
included any portion of this amount as gross income under secs.
61(a)(8) and 71(a).
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Last modified: May 25, 2011