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$25,300 claim was nondischargeable, and the remainder was
dischargeable. Petitioner received a discharge in bankruptcy on
March 12, 1996. The final decree closing petitioner's bankruptcy
case was entered on August 12, 1999.
In 1995, pursuant to his obligations under the final
judgment, petitioner paid $31,398 to Ms. Seyler. These payments
included $17,223 made through Broward County officials, $4,000
paid directly to Ms. Seyler, and $10,175 made through the
bankruptcy trustee. As noted earlier, respondent concedes that
these payments were alimony and that petitioner was entitled to a
$31,398 deduction for alimony paid. Also in 1995, petitioner
paid $28,825 through the bankruptcy trustee to Ms. Seyler's
attorney for her legal fees incurred in connection with the
divorce proceedings. Petitioner contends that these payments
constitute alimony, and it is these payments that the Court
addresses.
Petitioner did not file his 1995 Federal income tax return
timely. He had an accountant who reminded him that the return
was due on April 15, 1996. Petitioner applied for and received
an automatic extension to file until August 15, 1996. However,
petitioner and his then wife, Marilyn Byrd, did not file their
joint 1995 Federal income tax return by the extended deadline.
Their return was received by the Internal Revenue Service on
August 27, 1997.
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