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Husband to Wife under the provisions of this Article shall
constitute property settlement and not maintenance or alimony”.
During the year 2000, Mr. Vanarsdall made cash payments to
the former spouse from his portion of the partnership income
totaling $18,398. On his 2000 joint Federal income tax return,
petitioner claimed an alimony deduction for the entire amount.
In the notice of deficiency, respondent disallowed the deduction
and made no other adjustments (except for the computational
adjustments on the itemized deductions).
The sole issue is whether the payments to the former spouse
during 2000 constitute alimony under section 215(a).4
Section 71(a) provides generally that alimony payments are
included in the gross income of the payee spouse, and section
215(a) provides generally that alimony payments are deductible by
the payor spouse. Section 215(b) provides in pertinent part that
the term “alimony” means any alimony, as defined in section
71(b), which is includable in the gross income of the recipient
under section 71. Section 71(b) defines alimony as follows:
SEC. 71(b). Alimony or Separate Maintenance Payments
Defined.--For purposes of this section–-
(1) In General.--The term “alimony or separate
maintenance payment” means any payment in cash if–-
4The facts are not in dispute, and the issue is a question
of law; therefore, with respect to the burden of proof, the Court
need not address the applicability of sec. 7491. Higbee v.
Commissioner, 116 T.C. 438 (2001).
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