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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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Last modified: May 25, 2011