- 2 -
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
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011