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The original dissolution proceeding, Cause No. 01FC-7461,
was dismissed in July 2002 for reasons not relevant to the
instant action. Petitioner himself then sought a dissolution of
the marriage in the Circuit Court of St. Louis County, Missouri
(Family Court Cause No. 02FC-7407, filed July 31, 2002) and an
Order dissolving the Deverses' marriage was entered on October
13, 2004.
Petitioner claimed a deduction of $29,000 as alimony on his
2002 tax return.2 A notice of deficiency was mailed to
petitioner determining an income tax deficiency of $9,350. After
further inquiry by respondent, it became clear that the $29,000
comprised $24,000 of maintenance paid to Ms. Devers and the
$5,000 paid to Mr. Dubin. Before trial, respondent conceded the
deduction for the payments to Ms. Devers and recalculated
petitioner’s income tax deficiency to be $1,607. Only the $1,607
deficiency corresponding to the $5,000 payment made to Mr. Dubin
remains at issue.
Discussion3
Section 71(a) provides the general rule that alimony
payments are included in the gross income of the payee spouse;
section 215(a) provides the complementary general rule that
2 There is no disagreement that if the deduction were
proper, 2002 would be the appropriate tax year.
3 The issue for decision is essentially legal in nature;
accordingly, we decide it without regard to the burden of proof.
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