William E. Johnson - Page 11

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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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Last modified: May 25, 2011