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be paid to petitioner’s former spouse when distributions are made
from the plan in the future. The formula merely fixes the share
of retirement funds that is to be allotted to petitioner’s former
spouse. Accordingly, we hold that petitioner’s contributions to
his Government retirement plan are not deductible alimony
payments.
Additionally, petitioner contends that he may deduct medical
insurance payments because the order pendente lite directed him
to maintain medical coverage which was in effect during the
entire taxable year 2002. Petitioner contends that he elected
his coverage during the open enrollment period at the end of 2001
and that his election was effective for 2002. At trial,
petitioner testified as follows regarding the manner in which he
calculated the amount of the deduction for medical insurance:
When I determined my taxes I went ahead and put in half
of what I paid for medical insurance because I figured
I am half, she’s half. She also had custody of the
children, so I looked at that as making the difference
between family plan and single plan would have given me
a bigger value, but at the time I didn’t pay attention
to the difference. I just took half, prorated it for
the year. I put that in as alimony per the example in
the IRS publication. I was under court order to
provide the insurance.
Respondent contends that, while the order pendente lite
ordered petitioner to maintain existing medical coverage, the
order was superseded by the March 22, 2002, divorce decree which
ordered petitioner to maintain medical insurance for the minor
children but did not mention petitioner’s former spouse.
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