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Respondent determined for 2002 a deficiency in petitioner’s
Federal income tax of $4,783.
The issue for decision is whether $30,000 received by
petitioner constitutes alimony or separate maintenance payments
includable in gross income for 2002.
The stipulated facts and exhibits received in evidence are
incorporated herein by reference. At the time the petition was
filed, petitioner resided in Flagstaff, Arizona.
Background
A Consent Decree of Dissolution of Marriage (With Children)
(decree) was filed on April 30, 2001, in the Superior Court of
the State of Arizona, dissolving the marriage of petitioner and
Arnold S. Arias (Arias). The decree ordered Arias to pay child
support of $1,000 a month and spousal maintenance of $2,500 a
month, both to be paid by wage assignment through the “Support
Clearinghouse” (Clearinghouse). The decree provides that spousal
maintenance will terminate automatically upon petitioner’s death.
Petitioner and Arias have not resided in the same household since
2000.
During 2002, petitioner received directly from Arias 24
payments of $1,750 by check for a total of $42,000. Child
support payments represented $12,000 of the total and is not at
issue here. Arias made the payments directly to petitioner; he
did not use a wage assignment through the Clearinghouse, and
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