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Respondent determined a deficiency in petitioner’s Federal
income tax for 2002 of $6,704. The deficiency stemmed from the
disallowance of a deduction for alimony payments and the related
adjustment of petitioner’s itemized deductions. The sole issue
for decision is whether petitioner properly deducted $18,000 paid
to his ex-wife in 2002 as alimony. For the reasons discussed
below, we sustain respondent’s determination.
Background
Some of the facts have been stipulated, and they are so
found. We incorporate by reference the parties’ stipulation of
facts and accompanying exhibits.
At the time the petition was filed, Randall L. Sindelir
(petitioner) resided in Montana.
Petitioner and his former spouse, Diana Sindelir (ex-wife),
were married in February 1978. After separating sometime in late
2001, they filed a joint petition for the dissolution of their
marriage in January 2002.2 When the couple separated, they had
an oral agreement that petitioner would pay his ex-wife $1,500
per month in temporary maintenance. Petitioner did so.
In August 2002, the couple engaged in court-ordered
mediation as part of the divorce proceedings. At the mediation,
a written separation agreement was drafted, stating that
2 As the couple was living in Colorado at the time, the
separation and divorce proceedings were supervised by the
District Court for Larimer County.
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Last modified: November 10, 2007