- 7 -
Service, Cleveland Center, Garnishment Operations, paid Ms.
Warriner $1,752 per month for the entire taxable year 1999 of
petitioner’s military retirement pension, the total being $21,024
as required by paragraph 3c. of the Amended Order.
Petitioner entered into Chapter 13 Bankruptcy proceedings
during 2001. Petitioner eventually converted such proceedings
into Chapter 7 Bankruptcy proceedings. The United States
Bankruptcy Court for the District of Colorado (Bankruptcy court)
granted petitioner a discharge under section 727 of title 11,
United States Code (the Bankruptcy Code). Petitioner’s payments
to Ms. Warriner under paragraph 3c. (above) were not discharged
in the bankruptcy proceedings.
Petitioner filed his 1999 Federal income tax return on June
28, 2002. In that return, petitioner reported $42,720 of income
and claimed a deduction in the amount of $21,024 as alimony
payments to Ms. Warriner. Respondent disallowed the deduction
for alimony payments. However, in accordance with this Court’s
opinion in Gilmore v. Commissioner, T.C. Summary Opinion 2004-50,
respondent later conceded that petitioner is entitled to deduct
$5,424 under section 215 as spousal maintenance in tax year 1999.
The remaining $15,600 is still at issue.
4(...continued)
community property settlement, equitable distribution of
property, or other division of property between spouses or former
spouses.”
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011