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Respondent determined a deficiency of $19,578 in
petitioner’s 2000 Federal income tax. The issue is whether
$48,000 of the $128,000 payments petitioner made to his former
wife constitute deductible alimony payments or, in the
alternative, nondeductible child support payments. Petitioner
resided in Darien, Connecticut, at the time the petition was
filed.
Background
Petitioner married Julie Skakel (Ms. Skakel-Kracke) on
August 4, 1984. Petitioner and Ms. Skakel-Kracke had three
children during their marriage: John Scott, Jr. (Scotty), born
May 8, 1986; George Maxwell (George), born December 26, 1989; and
Claire Hayden, born June 7, 1991. The Superior Court, Judicial
District of Stamford/Norwalk, State of Connecticut, entered a
Judgment on November 18, 1999, whereby petitioner and Ms. Skakel-
Kracke were divorced. The Separation Agreement, executed the
same day, provided in pertinent part:
IV. PERIODIC ALIMONY
4.1 The $9K Monthly Base Amount. In a continuation of
Judge Tierney’s 1/14/98 Pendente Lite Order (No. 110.00)
(the “P/L Order”), the per month base amount of $9K (or,
$108K/year) shall be paid to the Wife as unallocated
periodic alimony and support (the “Periodic Alimony”), which
amount is predicated on the Husband’s current annual income
of $258.7K, as follows: (i) the P/L Order shall continue in
full force and effect until the last day of the month during
which a judgment (the “Judgment”) is entered in the Action;
and (ii) on the fourth business day of each succeeding
month, the Husband shall pay the Periodic Alimony (subject
to the other terms of this Agreement). The monthly amount
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