Michael K. Berry - Page 1

                                 T.C. Memo. 2005-91                                   

                               UNITED STATES TAX COURT                                

                           MICHAEL K. BERRY, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10804-03.              Filed April 26, 2005.                

                    P and X were divorced in California.  The San                     
               Diego County Superior Court awarded P and X joint legal                
               and physical custody of their two minor children,                      
               designated X as the primary caretaker of the children,                 
               and ordered P to pay monthly “family support” (combined                
               but unallocated spousal support and child support) to                  
                    In 1999, P paid X $49,808 in respect of his family                
               support obligation, consisting of (1) 12 monthly                       
               payments of $3,832, and (2) an additional $3,824                       
               attributable to P’s arrearage from prior years.  Also                  
               in 1999, P paid two court-appointed psychologists                      
               $4,302, $4,188 of which the San Diego County Superior                  
               Court subsequently (in 2001) credited to his arrearage.                
               P contends that all of those payments ($54,110)                        
               constitute alimony as defined in sec. 71(b), I.R.C.,                   
               and that he is therefore entitled to deduct those                      
               payments pursuant to sec. 215, I.R.C.  R contends that                 
               none of the payments at issue qualifies as deductible                  

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