Neil Jerome Proctor - Page 4

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          per month.  Pursuant to the December 10 order, petitioner paid              
          $2,774 on May 6, 2002, representing his first payment for his               
          children’s uninsured dental expenses and Ms. Holdman’s share of             
          his retirement pay.  Petitioner followed that payment, in 2002,             
          with six additional payments of $550 (i.e., totaling $3,300).  Of           
          the $6,074 paid by petitioner in 2002, $2,687 was for his                   
          children’s uninsured dental expenses.                                       
               In July 2003, petitioner filed a Federal income tax return             
          relating to 2002 and deducted, as alimony, $6,074.  In a                    
          statutory notice of deficiency, dated November 9, 2005, and                 
          relating to 2002, respondent disallowed petitioner’s alimony                
          deduction.  On February 7, 2006, while residing in Eastman,                 
          Georgia, petitioner filed his petition with the Court.                      
               Petitioner deducted, as alimony, the entire $6,074 paid to             
          Ms. Holdman in 2002.  We must determine what portion, if any, of            
          this amount was attributable to child support and what portion,             
          if any, was attributable to alimony.  Petitioner contends that              
          the entire amount is alimony and is, therefore, deductible.                 
          Respondent contends that none of the amount is deductible because           
          part of it is child support, and the remaining portion, relating            
          to Ms. Holdman’s share of petitioner’s retirement pay, is a                 
          division of marital property and does not qualify as alimony.               

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