Vincent J. Boido, Jr. and Christine P. Boido - Page 3

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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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