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The sole issue for decision is whether a payment of $20,977
by petitioner to his former wife during 2000 constitutes alimony
deductible under section 215(a). That issue is resolved by
whether the $20,977 payment satisfies the definition of "alimony
or separate maintenance payment" under section 71(b)(1)(D).2
Some of the facts were stipulated. Those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, petitioner was a
legal resident of Cordova, Tennessee.
Petitioner was formerly married to Cynthia Lima, from
January 14, 1995, until their divorce on July 19, 2000. There
were no children of the marriage. During their marriage,
petitioner and Ms. Lima were residents of the State of Florida;
they were married in the State of Florida; their matrimonial
domicile was in the State of Florida; and their divorce was
rendered by a Florida State court.
At the time of their divorce, petitioner and Ms. Lima
entered into a Mediated Settlement Agreement (the agreement)
dated June 16, 2000. That agreement was incorporated into the
divorce decree entitled Final Judgment Dissolving of Marriage
(the divorce decree).
2 Another adjustment in the notice of deficiency, a
decrease in itemized deductions, is computational and will be
resolved by the Court's holding on the principal issue.
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Last modified: May 25, 2011