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Respondent determined a deficiency in petitioner’s Federal
income tax and additions to tax as follows:
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2)
1999 $12,185 $2,741.63 $1,584.05
After concessions by the parties, the issue remaining for
decision is whether petitioner may deduct, as alimony under
section 215, military retirement pension payments made to his
former wife in the amount of $21,024.1
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts, the stipulation of settled issues, and
the attached exhibits are incorporated herein by this reference.
At the time of filing his petition, petitioner resided in
Pipecreek, Texas.
1In accordance with this Court’s opinion in Gilmore v.
Commissioner, T.C. Summary Opinion 2004-50, respondent concedes
that petitioner is entitled to deduct $5,424 under sec. 215 as
spousal maintenance in tax year 1999. However, the remaining
$15,600 is still at issue. Pursuant to sec. 7463(b), a summary
opinion cannot be relied upon as precedent for other cases.
However, this statutory prohibition does not necessarily preclude
application of the doctrines of res judicata and collateral
estoppel. Because the taxpayer and issue presented in the
instant proceeding are identical to the taxpayer and issue
decided in the prior proceeding, the present reliance and
reference to the previous summary opinion are permitted.
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Last modified: May 25, 2011