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him as hereinafter set forth, Johnny does hereby promise to
deliver unto Loredana a payment of $350 per month for six months,
starting in September 2002, and ending in March, 2003”. The
document further identified a car and clothing that were
transferred to petitioner’s former wife and described other
properties that went to petitioner. The document also states:
“and in further consideration whereof Loredana does hereby waive
any rights that she may have to interim periodic support or final
periodic support”. The parties agree that, pursuant to the
agreement, petitioner made total payments of $9,200 to his former
spouse during the year at issue.2 There is no language in the
agreement that would have relieved petitioner of the obligation
of making the payments to his former spouse in the event of her
prior death. There were no other court orders or agreements
between petitioner and his former spouse. On his Federal income
2The $9,200 claimed as alimony consists of 12 payments of
$350 each during the year 2002 totaling $4,200. In addition,
prior to 2002, when petitioner and his spouse separated,
petitioner issued a check payable to his wife in the amount of
$5,000. That check was held by petitioner’s sister-in-law with
the understanding that, if petitioner and his spouse did not
reconcile within 6 months, the check would be delivered to
petitioner’s spouse. Petitioner and his spouse did not
reconcile, and the 6-month period elapsed during 2002. The
sister-in-law delivered the $5,000 check to petitioner’s spouse,
who then cashed the check during the year at issue, 2002. Thus,
the $4,200 total monthly payments during 2002 and the $5,000
check that was cashed during 2002 account for the $9,200 claimed
by petitioner as alimony. There was no documentation with
respect to the $5,000 check; however, respondent’s position at
trial was that it did not constitute alimony. The Court agrees
with that position.
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Last modified: May 25, 2011