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this opinion shall not be treated as precedent for any other
case.
Respondent determined a deficiency in petitioner’s 2004
Federal income tax of $1,515. The issue for decision is whether
petitioner is entitled to a $10,080 alimony deduction under
section 215(a) for 2004.
Background
The parties’ stipulation of facts and the attached exhibits
are incorporated herein by this reference. Petitioner resided in
Fergus Falls, Minnesota, when he filed his petition.
Petitioner and Deborah Emmel were married on October 9,
1982, and had a daughter, SE, born in 1986. In January 2002,
petitioner and Deborah Emmel separated and began living apart.
Deborah Emmel retained custody of SE. During 2004, petitioner
deposited monthly amounts totaling $16,800 into a joint bank
account he held with his wife, from whom he was still separated.
On May 18, 2004, petitioner’s attorney signed a petition for
dissolution of marriage on petitioner’s behalf. Neither
petitioner nor his attorney filed the May 18, 2004, petition with
the State of Minnesota district court (district court). Further,
the May 18, 2004, petition was not signed by petitioner or
Deborah Emmel and did not provide for spousal or child support.
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