Jack Daniel Chavez, Sr. - Page 4




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          were to be deductible as alimony by petitioner and includable as            
          gross income by Ms. Chavez.  The Judgment itself is also silent             
          as to whether petitioner’s obligation to make the payments would            
          survive Ms. Chavez’s death.                                                 
               In addition to the aforementioned Judgment, petitioner                 
          submitted, and the Court received into evidence, over                       
          respondent’s objection, three additional orders of the circuit              
          court.  The first, entered on June 18, 2003, required petitioner            
          to pay $705.74 to Ms. Chavez every 2 weeks as “unallocated child            
          support and maintenance” until a rehearing scheduled for August             
          20, 2003.  In this order, the circuit court judge designated that           
          $604 of the $705.74 be characterized as “maintenance.”  Although            
          the record is silent on the matter, we assume that either this              
          rehearing did not occur or petitioner continued to make these               
          payments of his own accord through the end of 2003.                         
               The second order, entered on July 23, 2004, required that              
          petitioner pay $757.52 to Ms. Chavez monthly for a period of 12             
          months.  Finally, a third order, entered on August 30, 2005,                
          required that petitioner pay $600 per month to Ms. Chavez through           
          October 5, 2005.  In his petition, petitioner maintains that                
          these orders show that at least a portion, if not all, of the               
          unallocated child support paid by petitioner to Ms. Chavez in               
          2003, 2004, and 2005, was for maintenance and accordingly, should           
          entitle him to alimony deductions in taxable years 2002 and 2003.           







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