George Ray Flanigan - Page 5

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               A Notice to Withhold Income was issued to Littlefuse                   
          requiring that it withhold $429.79 from petitioner’s weekly                 
          paycheck and send the amount to the State Disbursement Unit.  A             
          Littlefuse payroll check dated December 31, 2003, for the pay               
          period ending December 28, 2003, shows that $429.79 was deducted            
          from petitioner’s wages for that pay period and that a total                
          amount of $22,778.87 was deducted and paid to the State                     
          Disbursement Unit for that year.  The same payroll check shows              
          that Littlefuse deducted $43.27 weekly for medical insurance with           
          a total amount of $2,212.49 deducted for that year.  Similarly,             
          the same payroll check shows that Littlefuse deducted $4.16                 
          weekly for dental insurance for that pay period with a total of             
          $213.05 deducted for that year.                                             
               On or about April 19, 2004, petitioner and Ms. Flanigan                
          divorced.  Throughout the course of the divorce proceedings and             
          afterwards, Ms. Flanigan was the custodial parent, and petitioner           
          never had visitation rights.                                                
               On his 2003 tax return, petitioner claimed a deduction of              
          $22,349 for alimony paid.  Petitioner further claimed dependency            
          exemptions for his two children as dependents as well as a child            
          tax credit of $1,000.                                                       
               Respondent issued the notice of deficiency in this case                
          disallowing only the alimony deduction.  In response, petitioner            
          filed his petition with the Court contesting the disallowance.              






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