- 3 - OPINION LARO, Judge: This case is before the Court for decision without trial. See Rule 122.1 Petitioners petitioned the Court to redetermine a $7,031 deficiency in their 2000 Federal income tax. We decide as to that year whether petitioners may deduct as alimony $21,600 that John R. Okerson (petitioner) paid pursuant to his divorce from his former wife, Barbara Buhr Okerson (Okerson). We hold that petitioners may not deduct any of that amount. Background The facts in this background section are obtained from the parties’ stipulation of facts and the exhibits submitted therewith. Petitioners resided in Memphis, Tennessee, when their petition was filed. Petitioner and his former wife, Okerson, have two children who were born on February 10, 1978, and April 3, 1983, respectively. On August 31, 1994, a Tennessee State court (State court) issued an order awarding Okerson a divorce from petitioner. On March 13, 1995, the State court entered a supplemental final decree of divorce (1995 decree) that in relevant part ordered, adjudged, and decreed as follows: 1 Rule references are to the Tax Court Rules of Practice and Procedure. Unless otherwise stated, section references are to the applicable versions of the Internal Revenue Code.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011