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pendente lite order, and finally in the final decree of divorce
on June 25, 2004, at $900 per month.
Accordingly, on the basis of the facts and circumstances in
this record, we hold that petitioner is not entitled to an
alimony deduction for the payments he made to Ms. Deluca in 2002
because there was no written separation agreement. In reaching
our holding, we have considered the arguments made by the
parties, and, to the extent not mentioned, we conclude that they
are irrelevant, moot, or without merit.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: March 27, 2008