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Respondent determined a deficiency in petitioners’ Federal
income tax of $5,543 for the taxable year 2000.
After dismissal of petitioner Christine P. Boido,2 the
issues for decision are: (1) Whether payments totaling $34,352
made by petitioner Vincent J. Boido, Jr. (petitioner) to his
former wife are deductible as alimony; and, if not, (2) whether
such payments are deductible as a nonbusiness bad debt.3
An adjustment to the amount of petitioners’ itemized
deductions is a purely computational matter, the resolution of
which is dependent on our disposition of the disputed issue.
Background
Some of the facts have been stipulated, and they are so
found. We incorporate by reference the parties’ stipulation of
facts and accompanying exhibits. At the time that the petition
was filed, petitioners resided in New Hudson, Michigan.
Before his marriage to petitioner Christine P. Boido,
petitioner was married to Rene M. Thiellesen (Ms. Thiellesen).
2 Petitioner Christine P. Boido did not appear at trial and
did not execute the stipulation of facts. Accordingly, the Court
will dismiss this action as to her. Rule 123(b). However,
decision will be entered against petitioner Christine P. Boido
consistent with the decision entered against petitioner Vincent
J. Boido, Jr., as to the deficiency in tax.
3 In the notice of deficiency, respondent disallowed one of
petitioners’ claimed dependency exemptions and increased
petitioners’ claimed child tax credit. These matters have been
resolved by the parties.
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