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The sole issue for decision is whether a payment of $32,000
by Charles W. Smith (petitioner) to his former wife during 2000
constitutes alimony or a separate maintenance payment deductible
as an adjustment to gross income under section 215(a). That
issue is resolved by whether the $32,000 payment satisfies the
definition of "alimony or separate maintenance payment" under
section 71(b)(1)(D).2
Some of the facts were stipulated. Those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, petitioners were
legal residents of Auburndale, Florida.
Petitioner was formerly married to Sheila Doreen Wells from
May 20, 1978, until their divorce on April 25, 2000. They had
two children of their marriage: Dawn Majetta Smith and Jeremy
Wiley Smith.
At the time of their divorce, petitioner and his former wife
entered into a marital settlement agreement dated April 25, 2000.
That agreement was incorporated into the divorce decree of the
same date, entitled Final Judgment of Dissolution of Marriage
(the divorce decree). Petitioner and his former wife were
residents of Florida and were divorced by a Florida State court.
2 Other adjustments in the notice of deficiency, the
disallowance of a child care credit and a decrease in itemized
deductions are computational and will be resolved by the Court's
holding on the principal issue.
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