- 6 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011