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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.
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