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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.
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