- 2 - the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determined a deficiency in petitioner’s Federal income tax for the year 2003 in the amount of $2,497. The sole issue for decision is whether petitioner is entitled to an alimony deduction in the amount of $9,000 for the taxable year in issue. Background The stipulation of facts and the attached exhibits are incorporated herein by reference. At the time the petition was filed, petitioner resided in River Forest, Illinois. Petitioner and his former spouse, Ann Dillon (Ms. Dillon), were married on September 4, 1971, in Cook County, Illinois. Six children were born of the marriage. On August 31, 1999, a Judgment of Dissolution of Marriage (Judgment) was entered in the Circuit Court of Cook County, Illinois, Domestic Relations Division (circuit court). At the time that the Judgment was entered, two of the six children, A.D. and B.D.1, were minors. Sole care, custody, and control of the minor children remained with Ms. Dillon. In paragraph D of the Judgment, the circuit court ordered petitioner to make monthly payments in the amount of $1,500 described as “unallocated support and maintenance.” Paragraph D 1 The Court uses the initials of the minor children.Page: Previous 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007