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Discussion
Section 215(a) provides that an individual is allowed a
deduction for alimony or separate maintenance payments as defined
in section 71(b). Alimony does not include any part of a payment
which the terms of the divorce instrument fix as a sum payable
for the support of the children of the payor spouse. Sec. 71(c);
Zinsmeister v. Commissioner, T.C. Memo. 2000-364, affd. 21 Fed.
Appx. 529 (8th Cir. 2001).
Respondent acknowledges that Mr. Harris paid at least
$6,400, and maybe more, during 2002 pursuant to the court orders
and decree in his divorce proceeding but argues that most of
these payments did not constitute deductible alimony or separate
maintenance as defined in section 71(b).
Section 71(b) provides:
SEC. 71. ALIMONY AND SEPARATE MAINTENANCE PAYMENTS.
(b) Alimony or Separate Maintenance Payments
Defined.–-For purposes of this section--
(1) In general.–-The term “alimony or
separate maintenance payment” means any
payment in cash if--
(A) such payment is received
by (or on behalf of) a spouse under
a divorce or separation instrument,
(B) the divorce or separation
instrument does not designate such
payment as a payment which is not
includible in gross income under
this section and not allowable as a
deduction under section 215,
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Last modified: November 10, 2007