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to be entered is not reviewable by any other court, and this
opinion shall not be treated as precedent for any other case.
Respondent determined a deficiency of $1,664 in petitioners’
2002 Federal income tax. The only issue we must decide is
whether petitioners are entitled to a $6,4002 alimony deduction
they claimed on their tax return for the taxable year 2002.3
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated by this reference. When the petition was filed,
petitioners resided in Dayton, Ohio.
On April 1, 2002, petitioner Obie Harris (Mr. Harris) left
the marital home he jointly owned and shared with his then
spouse, Carrie Harris (Ms. Harris). By temporary order (first
temporary order) dated May 6, 2002, the Common Pleas Court of
2 The record is not clear as to the specific items making up
the $6,400 deducted on the return, but it is apparent that
petitioners included some child support payments in this amount.
At trial, respondent conceded that petitioners were entitled to
deduct $1,317 of the $6,400 alimony deduction claimed on their
return.
3 Respondent’s determination to disallow the alimony
deduction resulted in an increase in petitioners’ adjusted gross
income and a decrease in their tentative minimum tax. Certain
miscellaneous itemized deductions, deductible only to the extent
that they exceed a percentage of petitioners’ adjusted gross
income, were reduced. The decrease in the tentative minimum tax
also reduced petitioners’ alternative minimum tax liability. Our
determination will affect these adjustments.
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