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petitioner’s claim to an alimony deduction for them. Cf. Berry
v. Commissioner, supra (finding that the fact that the payee
spouse did include the family support payments in gross income
was not relevant for purposes of determining whether they
constituted deductible alimony).
The family support payments satisfy the conditions set forth
in section 71(b)(1). It follows that petitioner is entitled to a
deduction for those payments.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for petitioner.
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Last modified: May 25, 2011