Mark E. Picou - Page 6

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          continuing personal liability that Ms. Picou might have had in              
          respect to the Lakewood home.                                               
               Petitioner timely filed Federal income tax returns for 2002            
          and 2003.  On each return, petitioner claimed a deduction for               
          alimony payments to Ms. Picou in the amount of $14,448.4  On the            
          Schedules A, Itemized Deductions, attached to his 2002 and 2003             
          returns, petitioner deducted home mortgage interest in the                  
          amounts of $6,061 and $3,896, respectively.  For both years, the            
          amounts claimed as a deduction for alimony payments included the            
          amounts claimed as home mortgage interest.  See supra note 2.               
               In the notices of deficiency, respondent disallowed                    
          petitioner’s claimed alimony deductions.  In the notice of                  
          deficiency for the taxable year 2002, respondent determined that            
          petitioner                                                                  
               cannot take a [alimony] deduction if you are the                       
               occupant of the home in which you state you are paying                 
               the mortgage payments.  Records show you also took the                 
               mortgage interest on your Schedule A for the same home.                
               You cannot take the deduction twice.  Your decree on                   
               page 6 paragraph 8 states maintenance is denied by each                
               party.  Page 7 paragraph 11 states that you are to pay                 
               the following debts & obligations that [are] in the                    
               nature of support, not Alimony.                                        




               4  There is no explanation in the record for the discrepancy           
          between the amounts petitioner deducted as alimony on his returns           
          and the total mortgage payments made by Union Planters Bank of              
          $13,176 and $11,780 for 2002 and 2003, respectively.                        






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