Jeffrey Ercolino - Page 7

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          regulations and imposed a section 6662(a) accuracy-related                  
          penalty.  Other adjustments made in the notice of deficiency are            
          computational and need not be addressed.                                    
                                     Discussion                                       
          1. Alimony Deduction                                                        
               Petitioner claimed a $7,800 alimony deduction on his 2002              
          return.  As best can be determined from the record, this amount             
          represents petitioner’s estimate of how much of the $15,480                 
          withheld from his wages and presumably paid to his former                   
          spouse is allocable to other than child support, which                      
          petitioner recognizes is not deductible as alimony.  See secs.              
          71(c), 215.  According to respondent, the entire amount                     
          represents child support, and no portion is deductible as                   
          alimony.                                                                    
               It appears that the amount petitioner deducted as alimony              
          in some way or another is traceable to mortgage payments on the             
          marital residence that petitioner was required to make directly             
          to his former spouse after he separated from her.3  Although we             
          fail to fully comprehend petitioner’s position, we do not                   
          hesitate to reject it for the simple reason that he made no                 
          mortgage payments, directly or indirectly, on the marital                   
          residence during 2002.  The marital residence was foreclosed                


               3 For a discussion on this point, see, e.g., Grutman v.                
          Commissioner, 80 T.C. 464 (1983).                                           




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