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Respondent determined a deficiency in petitioner’s Federal
income tax for 2002 in the amount of $9,350.
After concessions by respondent, the sole issue for decision
is whether petitioner properly deducted attorney’s fees paid in
2002 as alimony under section 71(b). We hold that he did not.
Background
Some of the facts have been stipulated, and they are so
found. We incorporate by reference the parties’ stipulation of
facts and accompanying exhibits.
At the time the petition was filed, Charles H. Devers
(petitioner) resided in St. Louis, Missouri.
Petitioner and Nadine F. (Lundsgaard) Devers (Ms. Devers)
were married in August 1973 and separated in January 2001. Ms.
Devers filed a petition seeking a dissolution of her marriage to
petitioner on August 1, 2001, in the Circuit Court of St. Louis
County, Missouri (Family Court Cause No. 01FC-7461). A Judgment
Pending Dissolution Proceeding (PDL) (sometimes referred to as an
Order Pendente Lite) was filed on December 17, 2001, and required
petitioner to pay $5,000 to Aaron Dubin (Mr. Dubin), attorney for
Ms. Devers, “as and for attorney fees on account”. Petitioner
did not appeal the order. The PDL did not specify whether
petitioner’s obligation to pay the $5,000 would terminate upon
either spouse’s death. In March 2002, petitioner paid the $5,000
as ordered by the PDL.
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