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Respondent determined a deficiency of $5,214 in petitioner’s
Federal income tax for 2000. The sole issue for decision is
whether payments of $23,3781 petitioner made to his former spouse
during the year in issue were properly deductible as alimony.
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and the attached exhibits are
incorporated by this reference. At the time of filing the
petition, petitioner resided in Lakeland, Florida.
Petitioner and his former wife divorced on July 15, 1991,
after 37 years of marriage. Their divorce proceedings were
adjudicated by the Circuit Court of Polk County, Florida (Florida
circuit court).
In a Final Judgment of Dissolution of Marriage (divorce
decree), dated July 15, 1991, the Florida circuit court ordered
an equitable distribution of marital assets and awarded alimony
to petitioner’s former wife. As relevant to this discussion, the
equitable distribution of marital assets included a provision
addressing the division of petitioner’s retirement plan
1 All amounts have been rounded to the nearest dollar.
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