- 5 -
not provide for support or maintenance payments. The petition is
not sufficient to establish a divorce or separate maintenance
instrument.
For the foregoing reasons, the Court finds that the total of
$10,080 transferred to Deborah Emmel during 2004 was not paid
under a divorce or separation instrument as required under
section 71(b)(1)(A). Therefore, petitioner is not entitled to a
$10,080 alimony deduction under section 215 for 2004. Having
concluded that petitioner is unable to meet the first of the four
requirements of section 71(b)(1), the Court finds it unnecessary
to consider the remaining three.
In reaching this holding, the Court has considered all
arguments made and, to the extent not mentioned, concludes that
they are moot, irrelevant, or without merit.
To reflect the foregoing,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6
Last modified: March 27, 2008