Gerald Barlow - Page 5

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          Retirement Plan (supplemental plan).2  Pursuant to the terms of             
          the assignment, petitioner’s former wife was assigned a one-half            
          interest in petitioner’s net monthly retirement benefits from               
          both the Employee Pension Plan and the supplemental plan.                   
               In taxable year 2000, petitioner’s former wife received                
          total payments of $23,378 from petitioner’s retirement plans with           
          the City of Lakeland, consisting of $16,347 from petitioner’s               
          Employee Pension Plan and $7,031 from petitioner’s supplemental             
          plan.  There is no evidence that petitioner made any other                  
          payments to his former wife in 2000.3                                       
               On his 2000 Federal income tax return, petitioner claimed a            
          deduction of $23,378 for alimony payments.  In a notice of                  
          deficiency dated January 6, 2004, respondent disallowed the                 
          deduction on the ground that the payments did not constitute                

               2  Although the divorce decree referred to petitioner’s                
          retirement plans with the City of Lakeland and the State of                 
          Florida, the record in this case does not involve any retirement            
          plan with the State of Florida.                                             
               3  There is no evidence in the record that petitioner made             
          any payments in 2000 in accordance with his obligation to pay               
          alimony of $1,500 per month.  Petitioner’s obligation to provide            
          spousal support may have terminated.  Regardless, it is clear               
          from the record that petitioner relied solely upon the                      
          assignments from his City of Lakeland retirement plans as the               
          basis for claiming an alimony paid deduction on his 2000 return.            

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