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Respondent determined a deficiency in Federal income tax of
$6,448 for the 2000 taxable year. The issue for decision is
whether unallocated support payments constitute “alimony or
separate maintenance payments” that petitioner may deduct under
section 215.
Background
Some of the facts have been stipulated and are so found.
The stipulated facts and the related exhibits are incorporated
herein by this reference. At the time of filing the petition,
petitioner resided in Edgewater, Maryland.
Petitioner was previously married to Sandra L. McSkimming
(Ms. McSkimming). They have three children: (1) Brian
McSkimming (Brian), born October 28, 1978; (2) Daniel McSkimming
(Daniel), born June 14, 1981; and (3) Megan McSkimming, born May
23, 1984.
On May 27, 1993, Ms. McSkimming filed an action for divorce
in the Supreme Court of the State of New York, County of Erie
(New York court). Petitioner executed a stipulation on March 18,
1994, entering into a pendente lite arrangement in which he would
pay Ms. McSkimming the sum of $400 per week “as and for
unallocated family support, commencing immediately.” The
stipulation noted:
That in consideration for the above referenced family
support, the Plaintiff, SANDRA L. McSKIMMING, shall be
responsible to pay for mortgage payments on the marital
residence, homeowner’s insurance at the marital
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