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