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February 1, 1999 and on February 1, 2000. This portion
of the alimony to be paid by the respondent shall not
terminate upon either the death of the respondent or
the remarriage of the petitioner. These alimony
payments are due on the first day of February each year
as set forth above and if not paid shall bear interest
at the then current judgment rate as prescribed by the
Nebraska Supreme Court. All alimony ordered herein
shall be a judgment from the date of decree until paid
in full or released.
The divorce decree also generally incorporated the agreements
contained in the other articles of the marital settlement.
Petitioner made the $50,000 payment to Ms. Springer in 1996
in satisfaction of article 6 of the marital settlement and as
ordered in the divorce decree.
Petitioner timely filed Form 1040, U.S. Individual Income
Tax Return, for 1996. On the Form 1040, petitioner claimed a
deduction for alimony paid of $68,000.4 On or about June 6,
2000, respondent commenced his examination of petitioner’s 1996
return. On September 22, 2000, respondent issued a notice of
deficiency to petitioner for the taxable year 1996. In the
notice, respondent disallowed $50,000 of the claimed deduction
for alimony paid on the ground that “Lump-sum cash or property
4Of this amount, $50,000 was attributable to the annual
payment, and it appears that the remaining $18,000 was
attributable to the monthly payments of $1,500 (12 months x
$1,500 = $18,000).
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Last modified: May 25, 2011