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1. Held: P’s payments to S relating to his
children’s dental bills are, pursuant to sec.
71(c)(3),1 child support.
2. Held, further, P’s payments to S relating to
her share of his military retirement pay are alimony
and, therefore, deductible pursuant to sec. 215.
Neil Jerome Proctor, pro se.
Pamela L. Mable, for respondent.
OPINION
FOLEY, Judge: The issues for decision are what portion of
certain lump-sum payments made pursuant to a divorce decree
qualifies as child support and what portion qualifies as alimony.
Background
Petitioner and Liza Holdman (Ms. Holdman), who were married
in 1979, had two children, Dianne and Kimberly. On December 10,
1993, the Superior Court of Pulaski County, Georgia (Superior
Court), entered a Final Judgment and Decree (divorce decree)
terminating petitioner and Ms. Holdman’s marriage. The divorce
decree required petitioner to pay $675 per month in child
support, maintain medical and dental insurance for each child,
and share equally with Ms. Holdman any medical and dental costs
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended.
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Last modified: November 10, 2007