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Respondent determined for 2002 a deficiency in petitioner’s
Federal income tax of $1,281. The sole issue for decision is
whether petitioner made alimony payments of $6,000 during 2002.
Background
The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. At the time the
petition in this case was filed, petitioner resided in Denver,
Colorado.
Petitioner and Christina Denniston (Ms. Katcher) were
married on February 13, 1998. They had three children from the
marriage.
In September of 2001, Ms. Katcher filed a petition for
divorce with the El Paso County District Court in Colorado (State
court). By a temporary order dated December 14, 2001, the State
court ordered petitioner to pay to Ms. Katcher alimony of $500,
retroactive to September 14, 2001, payable on the first of each
month until further order (temporary order).
Petitioner filed separately from Ms. Katcher for 2002, a
Form 1040, U.S. Individual Income Tax Return, prepared by H&R
Block. Petitioner claimed an alimony deduction of $6,000 on his
return, but Ms. Katcher failed to report any alimony income on
her return.
By order dated April 3, 2003, the marriage between
petitioner and Ms. Katcher was dissolved. In the Marriage
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