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Petitioner filed a timely Form 1040, U.S. Individual Income
Tax Return, for the 2000 taxable year. Petitioner claimed a
dependency exemption deduction for Daniel and a deduction for
alimony paid in the amount of $20,800.
Respondent determined that petitioner was not entitled to a
deduction for alimony paid for the 2000 taxable year.
Discussion3
Payments to support children generally are not deductible.
Sec. 71(c). However, alimony or separate maintenance payments
generally are deductible by the payor spouse. Sec. 215. Alimony
or separate maintenance payments are defined by section 71(b),
which provides in part:
SEC. 71(b). Alimony or Separate Maintenance
Payments Defined.--For purposes of this section--
(1) In general.–-The term “alimony or
separate maintenance payment” means any payment in
cash if--
(A) such payment is received by (or on
behalf of) a spouse under a divorce or
separation instrument,
(B) the divorce or separation instrument
does not designate such payment as a payment
which is not includible in gross income under
this section and not allowable as a deduction
under section 215,
(C) in the case of an individual legally
3 Since there is no material factual dispute, we decide the
issue in this case without regard to the burden of proof. See
sec. 7491; Rule 142(a); Higbee v. Commissioner, 116 T.C. 438
(2001).
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Last modified: May 25, 2011