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Internal Revenue Code in effect for the years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
Respondent determined deficiencies in petitioner’s Federal
income taxes for the years 2002 and 2003 in the amounts of $4,563
and $4,237, respectively. The sole issue for decision is whether
petitioner is entitled to an alimony deduction in the amount of
$16,937 for each of the taxable years in issue.
Background
The stipulation of facts and the attached exhibits are
incorporated herein by reference. At the time the petitions were
filed, petitioner resided in Lansing, Illinois.
Petitioner and his former spouse, Debra Chavez (Ms. Chavez)
were married on September 4, 1971, in Cook County, Illinois.
Three children were born of the marriage. On June 7, 2001, a
Judgment of Dissolution of Marriage (Judgment) was entered in the
Circuit Court of Cook County, Illinois, Domestic Relations
Division (circuit court). At the time that the Judgment was
entered, one of the three children was a minor.
In paragraph 1.2, Article I, of the Judgment, the circuit
court ordered petitioner to make monthly payments described as
“unallocated child support.” Paragraph 1.3, Article I, states
that the payments would cease on October 1, 2003, the 19th
birthday of petitioner’s youngest daughter. The Judgment is
silent otherwise as to whether the payments or any part thereof,
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