Johnny Ayres - Page 3

                                        - 2 -                                         
               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           






Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011