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entered is not reviewable by any other court, and this opinion
should not be cited as authority.
Respondent determined a $4,536 deficiency in petitioner’s
2002 Federal income tax. The issue for decision is whether
petitioner is entitled to an alimony deduction for amounts paid
as family support to his former spouse pursuant to the California
Family Code.
Background
All of the facts have been stipulated and are so found. At
the time the petition was filed, petitioner resided in Fullerton,
California.
Petitioner’s marriage to Michelle Lea Cosby (petitioner’s
former spouse) was dissolved by judgment dated November 18, 1997
(the divorce decree), which was issued by the Superior Court of
California, County of Los Angeles (the divorce court). The
divorce decree obligates petitioner to pay $1,400 per month to
his former spouse as family support for her and their three
children. According to the divorce decree, petitioner’s
obligation to make the family support payments is to continue
until further order of the divorce court.
Petitioner began making the family support payments in
December 1997. During 2002, those payments totaled $16,800
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