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
X.
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
alimony.
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