- 2 -
is not reviewable by any other court, and this opinion should not
be cited as authority.
Respondent determined a deficiency of $15,111 in
petitioner's Federal income tax and an addition to tax under
section 6651(a)(1) of $8,777.50 for 1995. After concessions
noted hereafter, the issues for decision are: (1) Whether
petitioner, under section 215(a), is entitled to an alimony
deduction in excess of amounts allowed by respondent, and (2)
whether petitioner is liable for the addition to tax under
section 6651(a)(1) for the late filing of his 1995 Federal income
tax return.2
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and are made part hereof.
Petitioner's legal residence at the time the petition was filed
was Broward County, Florida.
On his Federal income tax return for 1995, petitioner
claimed a deduction of $60,000 for alimony paid to his former
spouse, Jane Seyler. In the notice of deficiency, respondent
disallowed $38,777 of the claimed amount, thus allowing a $21,223
2 Petitioner's 1995 Federal income tax return was a joint
return with his then spouse, Marilyn Byrd. The notice of
deficiency is addressed jointly to petitioner and Marilyn Byrd
Tobkin. The petition was initially filed as a joint petition by
petitioner and Marilyn Byrd Tobkin; however, the case was
dismissed for lack of jurisdiction as to Marilyn Byrd Tobkin on
the ground that the petition was not filed on her behalf by a
person authorized to do so.
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