Michael K. Berry - Page 3

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                                 MEMORANDUM OPINION                                   
               BEGHE, Judge:  Respondent determined a deficiency of $19,925           
          and an addition to tax under section 6651(a)(1) of $2,425 with              
          respect to petitioner’s Federal income tax for 1999.1                       
               After giving effect to various concessions,2 the issues                
          remaining for decision are:                                                 
               1.  Whether petitioner is entitled to an alimony deduction             
          of $54,110 for his 1999 tax year under section 215.  We hold                
          petitioner’s deduction is limited to $49,808; and                           
               2.  whether petitioner is liable for the addition to tax               
          under section 6651(a)(1) for failure to file timely his 1999                
          return.  We hold petitioner is so liable.                                   
               In deciding the first issue, we hold that the fact that a              
          payor spouse’s general State law obligation to support his or her           


               1 Unless otherwise specified, all section references are to            
          the Internal Revenue Code of 1986, as in effect for the year at             
          issue, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.  All dollar amounts have been rounded to            
          the nearest dollar.                                                         
               2 On Schedule C, Profit or Loss From Business, to his 1999             
          return, petitioner claimed deductions of $7,071 for “Office                 
          expense” and $12,096 for “Other expenses”.  Petitioner concedes             
          respondent’s downward adjustments of $388 for “Office expense”              
          and $9,569 for “Other expenses”.  Petitioner agrees with                    
          respondent’s determination in the statutory notice that                     
          petitioner is entitled to the standard deduction in lieu of his             
          claimed itemized deductions.  Petitioner agrees with respondent’s           
          upward adjustments to his self-employment tax and self-employment           
          tax deduction resulting from the increase in petitioner’s                   
          Schedule C net income.  A computation under Rule 155 is necessary           
          to give effect to these concessions and our decision.                       





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