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any other court, and this opinion should not be cited as
authority.
Respondent determined a $2,146 deficiency in petitioner’s
2002 Federal income tax and imposed a $429.20 section 6662(a)
penalty.
The issues for decision are: (1) Whether petitioner is
entitled to an alimony deduction; and (2) whether the
underpayment of tax required to be shown on petitioner’s 2002
Federal income tax return is due to negligence or intentional
disregard of rules or regulations.
Background
Some of the facts have been stipulated and are so found. At
the time the petition was filed, petitioner resided in Fresh
Meadows, New York.
Petitioner and Constanza E. Ercolino (petitioner’s former
spouse) married on June 10, 1995. They have at least one child,
who was born in July 1997. Petitioner and his former spouse
separated in December 1997; their marriage was terminated by
decree of divorce dated December 4, 2002. Relevant provisions of
the divorce decree (including documents adopted by reference and
incorporated into that decree): (1) Refer to the counterclaim
filed in the divorce proceeding by petitioner’s former spouse in
which she requested, among other things, an award of alimony
pendente lite and permanent alimony, (2) note that petitioner and
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