129 T.C. No. 12
UNITED STATES TAX COURT
NEIL JEROME PROCTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2813-06. Filed October 10, 2007.
P and his spouse (S) divorced in December 1993.
The divorce decree required P and S to share equally
their children’s uninsured medical and dental costs.
The divorce decree also required P, pursuant to the
Uniformed Services Former Spouses’ Protection Act, 10
U.S.C. sec. 1408 (2000), to pay S 25 percent of his
military retirement pay. The divorce decree did not
indicate whether the payments with respect to P’s
military retirement should be included in gross income
or deducted as alimony, or whether such payments were
to terminate upon the death of S.
P paid S $6,074 in 2002 and deducted the entire
amount as alimony. R determined, in a notice of
deficiency, that the payments were not alimony and,
therefore, were not deductible.
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Last modified: November 10, 2007