Leonard Salesky - Page 3

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               Respondent determined a deficiency of $2,894.58 in                     
          petitioner’s 2002 Federal income tax.  The sole issue for                   
          decision is whether petitioner is entitled to deduct attorney’s             
          fees paid in 2002 as alimony pursuant to section 71(b).  We hold            
          that he is not.                                                             
                                     Background                                       
               This case was submitted fully stipulated pursuant to Rule              
          122.  The stipulation of facts and the attached exhibits are                
          incorporated herein by reference.                                           
               At the time the petition was filed, petitioner was                     
          incarcerated at the South Woods State Prison in Bridgeton, New              
          Jersey.                                                                     
               Petitioner was married to Anna L. Salesky, although the                
          underlying record is silent as to the actual dates of their                 
          marriage and separation.  Ms. Salesky filed a petition seeking              
          the dissolution of the marriage in the Superior Court of New                
          Jersey, Chancery Division - Family Part, Burlington County, New             
          Jersey.  On June 4, 2002, the Court ordered petitioner to                   
          contribute the sum of $7,500 directly to the law firm of Domers &           
          Bonamassa, P.C., as and for Ms. Salesky’s counsel’s fees in                 
          connection with the underlying divorce proceeding.                          
               Paragraph 2 of the order provided: “Defendant shall                    
          contribute the sum of $7,500 as and for plaintiff’s counsel fees            
          to date in the above captioned matter.  Said amount shall be paid           






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