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medical insurance payments covering his former spouse made during
the first 3 months of taxable year 2002; i.e., the period covered
by the order pendente lite. Although we conclude that petitioner
would be entitled to deduct a portion of his medical insurance
payments made during the first 3 months of taxable year 2002 as
alimony, petitioner did not produce any documentary evidence
substantiating the amounts paid for his former spouse’s medical
insurance. Petitioner’s testimony at trial regarding how he
calculated his deduction for medical insurance was a rough
estimate of what petitioner believed his deduction should be.
Petitioner, however, did not substantiate the payments made on
behalf of his former spouse. Accordingly, we hold that
petitioner may not deduct the amounts he claimed for his former
spouse’s medical insurance.
Petitioner contends that he may deduct the homeowner’s
insurance payments because, under the order pendente lite, he was
obligated to make all mortgage payments on the marital home that
petitioner and his former spouse were each restrained from
selling, conveying, mortgaging, or otherwise disposing of so that
the property would be available to satisfy any decree the divorce
court might later enter. In essence, petitioner argues that the
order pendente lite’s direction not to sell, mortgage, or dispose
of any marital property is tantamount to an order to insure the
marital home so that the home would remain available to satisfy
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