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