Thomas Lettieri - Page 3




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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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