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tax return for 2002, petitioner claimed a deduction of $9,200 for
alimony. In the notice of deficiency, respondent disallowed the
claimed $9,200 in alimony.
Petitioner testified at trial that his former spouse “wanted
spousal support” and “she wasn’t really entitled to any kind of
property. We had only been married for about a year, and the
only purchase we made during that time was a car, and I gave her
the car, but she wanted some support.” This testimony, however,
is not corroborated by the Act of Partition referred to above or
by an order of the court.
Section 71(a) provides generally that alimony payments are
included in the gross income of the payee spouse, and section
215(a) provides generally that alimony payments are deductible by
the payor spouse. Section 215(b) provides in pertinent part that
the term “alimony” means any alimony, as defined in section
71(b), which is includable in the gross income of the recipient
under section 71. Section 71(b) defines alimony as follows:
SEC. 71(b). Alimony or Separate Maintenance Payments
Defined.--For purposes of this section–-
(1) In general.--The term “alimony or separate
maintenance payment” means any payment in cash if–-
(A) such payment is received by (or on behalf
of) a spouse under a divorce or separation
instrument,
(B) the divorce or separation instrument does
not designate such payment as a payment which is
not includable in gross income under this section
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Last modified: May 25, 2011