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Accordingly, if the payment made by petitioner fails to meet all
of the four enumerated criteria, that payment is not deductible
as alimony by petitioner.
Based on the record, we find that the payments do not
constitute alimony under section 215. The alimony provision in
the divorce decree required petitioner to pay alimony to Ms.
Thiellesen for only 24 months starting in September 1990 and
ending in September 1992, which petitioner paid accordingly.
The payments at issue were made well after September 1992 and
were made pursuant to the 1995 private agreement rather than the
divorce decree. In addition, most (if not all) of the payments
in question were made before 2000, the taxable year in issue,
and, therefore, would not be deductible in 2000. Finally, and
most fundamentally, the payments in question were purportedly
made as child support, which is neither alimony nor deductible as
such. See sec. 71(c). Therefore, we hold that petitioner is not
entitled to an alimony deduction for payments totaling $34,352
that he made to Ms. Thiellesen.
B. Bad Debt Deduction
At trial, petitioner argued, in the alternative, that the
payments in question are deductible as a nonbusiness bad debt.
We hold that they are not.
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