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Respondent determined a deficiency of $2,713 in petitioner’s
Federal income tax for 2002.
The sole issue for decision is whether payments of $9,200 by
petitioner to his former wife during 2002 constituted alimony
deductible under section 215(a). That issue is resolved by
whether the $9,200 payments satisfy the definition of “alimony or
separate maintenance payment” under section 71(b)(1)(D).
Some of the facts were stipulated. Those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, petitioner was a
legal resident of Houma, Louisiana.
Petitioner was married to Loredana Timmoneri, and they were
divorced on July 1, 2002, by a Louisiana State court. There were
no children born of the marriage. In the petition for divorce,
petitioner prayed that the community property regime between him
and his wife be terminated, and the property be divided between
them according to law. No allegation was made in the petition
for divorce as to alimony or spousal support, and the Judgment of
Divorce that was rendered on July 1, 2002, does not contain a
provision requiring payment of alimony by petitioner to his
former spouse. By an Act of Partition of Community Regime,
effective on April 11, 2002, petitioner and his spouse agreed to
a partition or division of their community property. The
document explicitly states: “In consideration of the transfer to
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