- 3 -
petitioner was to pay his ex-wife $2,000 per month in
maintenance. This separation agreement was never signed or
executed by the parties, and petitioner continued to pay his ex-
wife $1,500 per month.
The divorce became final in January 2003. In considering
maintenance obligations, the District Court for Larimer County
refused to enforce the draft separation agreement. Petitioner
argued during the course of the final divorce proceeding that the
separation agreement was not binding. The court agreed with
petitioner and found that although an agreement between
petitioner and his ex-wife may have been reduced to writing, it
was not enforceable as it was not signed or executed by the
parties.
Petitioner claimed an alimony deduction in the amount of
$18,000 for the amounts he paid to his ex-wife in 2002.3
Respondent disallowed the deduction, and a deficiency resulted.
3 Petitioner wrote checks to his ex-wife totaling
$15,440.88 in 2002, testifying at trial that the difference
between the amount claimed and the checks written was for
expenses paid on her behalf. As we ultimately hold that the
entire $18,000 is not deductible as alimony, we need not decide
whether petitioner properly substantiated the additional amounts
paid.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: November 10, 2007