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whether payments totaling $12,000 made by petitioner to his
former spouse in 2004 are alimony payments as defined by section
71(b) and thus deductible by petitioner under section 215(a).
Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the year in issue.
Background
Some of the facts have been stipulated, and the stipulated
facts are incorporated in our findings by this reference.
Petitioner resided in Newnan, Georgia, at the time he filed his
petition.
Petitioner married Gretchen Von Bergen (Von Bergen) on
June 24, 1972. On July 12, 2002, Von Bergen filed for divorce
from petitioner in the State of Georgia. On that day, petitioner
and Von Bergen signed a document entitled “Divorce Settlement
Agreement Between Gretchen Von Bergen Lettieri and Thomas
Lettieri, July-August 2002” (settlement agreement).
The settlement agreement states:
Husband * * * and Wife * * * have distributed by their
mutual agreement their household furnishings; have sold
their real estate and split equally the proceeds; and
have paid in full their debts.
Husband agrees to transfer to Wife’s TIAA-CREF
Retirement Fund the total sum (approximately $69,000)
in his * * * Pension Plan. This transaction is to take
place within one month of the Divorce decree.
Husband will pay to Wife in $1000/mo. increments (or
more should he choose) the sum of $66,000. These
payments are to be received by the 16th of the month
(late fee: $5/day).
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Last modified: November 10, 2007