William E. Johnson - Page 12

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          any later divorce decree.  Respondent contends that the language            
          in the order pendente lite is not an express directive to make              
          homeowner’s insurance payments.  We agree with respondent.                  
               A taxpayer may not deduct specific payments as alimony                 
          absent a divorce or separation instrument requiring such                    
          payments.  See Taylor v. Commissioner, supra at 1138.4                      
          Petitioner invites us to read a command into the order pendente             
          lite that is not contained in the order.  While we agree that a             
          prudent homeowner might purchase insurance to protect his                   
          residence, that does not automatically qualify the homeowner’s              
          insurance payments as deductible alimony expenses.  Because the             
          order pendente lite did not expressly direct petitioner to make             
          homeowner’s insurance payments, we hold that petitioner may not             
          deduct the payments as alimony.                                             
               Based on the foregoing, we hold that petitioner’s payments             
          to his Thrift Savings Plan, retirement plan, medical insurance              
          carrier, and homeowner’s insurance carrier were not deductible              
          alimony expenses for taxable year 2002.  We have considered all             







               4We note that the regulations permit cash payments to a                
          third party on behalf of the other spouse to qualify as alimony,            
          provided such payments are “under the terms of the divorce or               
          separation instrument”.  Sec. 1.71-1T(b), Q&A-6, Temporary Income           
          Tax Regs., 49 Fed. Reg. 34455 (Aug. 31, 1984).                              




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