- 3 -
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.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: November 10, 2007