- 3 -
OR
_____ for the Wife in the following amount:
____________
(4) As to the issue of LUMP SUM ALIMONY, We, the jury,
find as follows:
for the Husband (no award to Wife)
OR
X for the Wife in the following amount:
$55,000
On July 17, 2000, the Georgia Superior Court issued its
Final Judgment and Decree of Divorce. This July 17, 2000, Final
Judgment noted and expressly incorporated therein the jury’s
verdict. It further, among other things, required petitioner to
pay petitioner’s former wife as alimony $55,000 in cash, “lump
sum”.
As required by the jury verdict, petitioner paid $55,000 to
his former wife on August 1, 2000.
On his return for 2000, petitioner claimed and deducted the
$55,000 paid to his former wife as alimony under section 215.
In the notice of deficiency issued to petitioner, respondent
disallowed the $55,000 deduction for alimony paid that petitioner
claimed.
Discussion
Section 215(a) allows an individual taxpayer a deduction for
the alimony or separate maintenance payments made during that
taxpayer’s taxable year. For purposes of section 215, “alimony
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Last modified: May 25, 2011