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within 45 days directly to the law firm of Domers & Bonamassa,
P.C.” The order was silent as to the tax treatment of the
payment or whether petitioner’s obligation to pay Ms. Salesky’s
attorney’s fees would terminate upon her death. Petitioner paid
Domers & Bonamassa, P.C., $7,500 in 2002.
Petitioner timely filed his 2002 Federal income tax return,
as a married individual, filing separately. Petitioner and Ms.
Salesky did not live together in 2002.
Petitioner claimed an alimony deduction on line 33a of his
2002 return of $25,375. Respondent disallowed $7,500 of the
amount claimed on line 33a. This was the only adjustment that
respondent made to petitioner’s 2002 return.
Discussion
The Commissioner’s determinations are presumed correct, and
taxpayers generally bear the burden of proving otherwise. Welch
v. Helvering, 290 U.S. 111, 115 (1933). Accordingly, petitioner
bears the burden of proving that respondent’s determination in
the notice of deficiency is erroneous. See Rule 142(a); Welch v.
Helvering, supra at 115.
Taxation of Alimony
An individual may deduct from his or her income the payments
he or she made during a taxable year for alimony or separate
maintenance. Sec. 215(a). Conversely, the recipient of alimony
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