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Respondent determined deficiencies in petitioner’s Federal
income taxes for the taxable years 2002 and 2003 of $2,441 and
$2,740, respectively.
After petitioner’s concession,2 the issue for decision is
whether mortgage payments made by petitioner in 2002 and 2003 in
respect of the former marital residence in which petitioner’s
former wife retained no possessory or equitable interest are
deductible as alimony. We hold that they are not.
Background
Some of the facts have been stipulated, and they are so
found. We incorporate by reference the parties’ stipulation of
facts and accompanying exhibits.
At the time that the petitions were filed, petitioner
resided in Ste. Genevieve, Missouri.
Petitioner and his former wife, Terri Picou (Ms. Picou),
married in May 1989. During their marriage, petitioner built the
marital home at 13221 Lakewood Drive (Lakewood home). Petitioner
2 Petitioner concedes that the amounts deducted as alimony
were overstated. For 2002, the amount deducted as alimony
included home mortgage interest of $6,061, which he also deducted
on Schedule A, Itemized Deductions, of his 2002 return.
Similarly for 2003, the amount deducted as alimony included home
mortgage interest of $3,896, which he also deducted on Schedule A
of his 2003 return. The parties did not address whether the
amounts that petitioner claimed as alimony also included real
estate taxes that he deducted on Schedule A in the amount of $911
and $846 for 2002 and 2003, respectively. See Zampini v.
Commissioner, T.C. Memo. 1991-395. In any event, respondent did
not disallow any deductions claimed by petitioner on either
Schedule A.
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