Michele K. Garner and Roger Allen Garner, Jr. - Page 10




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          Mr. Garner’s payments made to his ex-wife in 2003 did not satisfy           
          all of the conditions set forth in section 71 and are thus not              
          properly deductible as alimony for the taxable year in issue.               
               To reflect our disposition of the disputed issue,                      


                                                  Decision will be entered            
                                             for respondent.                          


































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Last modified: November 10, 2007