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Respondent determined a deficiency of $975 in petitioner’s
2000 Federal income tax. The issue for decision is whether
petitioner is entitled to deduct as alimony certain payments made
during the year in issue to his former spouse.
Background
Some of the facts have been stipulated and are so found. At
the time the petition was filed, petitioner resided in Lynchburg,
Virginia.
On July 19, 1968, petitioner married Nancy Martin Lowe (Ms.
Lowe). They have one child, Michael Dodd Lowe (Michael), born
January 27, 1976. Michael is mentally and physically challenged.
By Final Decree of Divorce dated July 25, 1995 (the divorce
decree), the Circuit Court for the County of Campbell, Virginia,
dissolved the marriage between petitioner and Ms. Lowe. The
divorce decree incorporated by reference the terms of an
Agreement entered into by petitioner and Ms. Lowe, dated January
27, 1995 (the agreement). Relevant for our purposes, the
agreement contains the following provision:
6. SPOUSAL SUPPORT
Upon the execution of this Agreement, Husband
agrees to pay Wife $125.00 per week in spousal support,
due and payable on Sunday of each week. Said payments
shall continue as long as the Wife continues to care
for the mentally retarded son of the parties, namely,
Michael Dodd Lowe.
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