- 2 - Respondent determined a deficiency of $1,500 in petitioner’s Federal income tax for 2004. At issue is whether support payments petitioner made to his former wife in 2004 constitute alimony as defined by section 71(b) and are thus deductible by him under section 215(a). Background All of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. When the petition was filed, petitioner resided in San Antonio, Texas. Petitioner was previously married to Beverly Salzman (his former wife). Their marriage was dissolved through proceedings in the District Court of Bexar County, Texas. An Agreed Final Decree of Divorce (divorce decree) was approved and entered by that court on October 4, 2002. It included a contractual agreement between petitioner and his former wife, both having been represented by counsel, as to spousal support and property division. Under the heading “Spousal Support”, the divorce decree provides in pertinent part: It is ordered that William Franklin Salzman, II, is obligated to pay and shall pay to Beverly June Salzman spousal maintenance of $500.00 per month for a period of no longer than four (4) years, with the first payment of $250.00 being due and payable on June 1, 2002, and a second payment of $250.00 being due and payable on June 15, 2002, and thereafter a like payment of $500.00 being due and payable on the first day of each month for a period of no longer than four years.Page: Previous 1 2 3 4 5 6 7 8 NextLast modified: March 27, 2008