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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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Last modified: May 25, 2011