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Petitioner timely filed his Form 1040, U.S. Individual
Income Tax Return, for 2004 (2004 return) as head of household,
claiming $10,080 of the $16,800 deposited in the joint bank
account was alimony paid to Deborah Emmel.
On April 14, 2006, petitioner filed a petition for
dissolution of marriage with the district court. The marriage
was dissolved on May 15, 2006. The district court’s conclusions
of law with respect to the dissolution of marriage stated Deborah
Emmel voluntarily waived her right to obtain maintenance.
On October 13, 2006, respondent issued a notice of
deficiency denying petitioner’s deduction for alimony paid of
$10,080 claimed on the 2004 return. Petitioner timely filed his
petition with this Court on November 14, 2006.
Discussion
Section 215(a) provides that an individual is allowed as a
deduction the amount equal to the alimony or separate maintenance
payments paid during the individual’s taxable year. The term
“alimony or separate maintenance payment” means any alimony or
separate maintenance payment (as defined in section 71(b)) which
is includable in the gross income of the recipient under section
71. Sec. 215(b). An alimony or separate maintenance payment is
any payment in cash that satisfies the four requirements listed
under section 71(b)(1). Sec. 71(b). The first requirement is
that the payment be received by or on behalf of a spouse under a
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Last modified: March 27, 2008