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expenses. In a letter dated January 30, 2004, respondent
informed petitioner that respondent was examining petitioner’s
2002 tax return and requested that petitioner provide additional
documentation to support the claimed $6,724 alimony deduction.
During February 2004, petitioner sent respondent a letter in
which he stated that the following payments were deductible
alimony expenses:
Payment to Amount
Thrift Savings Plan $3,868.42
Government Pension Plan $1,977.93
Medical Insurance $933.53
Homeowner’s Insurance $344.00
$7,123.881
1We note that this amount is greater than the
$6,724 deduction claimed by petitioner on his 2002
tax return. This inconsistency is of no consequence
because we find, for reasons stated below, that
petitioner is not entitled to deduct any of the
claimed expenses as alimony.
On August 6, 2004, respondent sent petitioner a notice of
deficiency disallowing petitioner’s $6,724 alimony deduction,
resulting in a $1,110 deficiency for taxable year 2002.
Respondent did not determine any additions to tax or penalties.
Petitioner timely petitioned this Court.
Discussion
Whether a payment is characterized as a property settlement
or alimony determines whether such payment is deductible by the
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Last modified: May 25, 2011