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analogous to a marriage for a period of more than one
(1) year;
AND, IT IS FURTHER ORDERED
* * * * * * *
5. Support is to be paid by a payroll deduction
order to Karen Ann Deluca [listing her savings account
number]. The parties shall give each other and the
Court at least thirty (30) days written notice, in
advance, via certified mail, return receipt requested,
of any change of address and any change of telephone
number within thirty (30) days after such change;
6. In determination of a support obligation, the
support obligation as it becomes due and unpaid creates
a judgment by operation of law.
On his Federal income tax return for 2002, which was filed
as “married filing separately”, petitioner claimed an alimony
deduction of $15,600 for amounts he paid to Ms. Deluca in that
tax year.
Respondent disallowed petitioner’s claimed alimony deduction
in the deficiency notice because verification and acceptable
documents were not provided.
Discussion
A taxpayer may deduct alimony or separate maintenance
payments. Sec. 215(a). Alimony is any payment in cash if, among
other requirements, it is received by (or on behalf of) a spouse
under a divorce or separation instrument. Sec. 71(b)(1)(A). The
term divorce or separation instrument means: (A) A decree of
divorce or separate maintenance or a written instrument incident
to such a decree, (B) a written separation agreement, or (C) a
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