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Respondent determined a deficiency in petitioner’s Federal
income tax for 2002 of $7,504. The deficiency stemmed from the
disallowance of a deduction for alimony payments and the
subsequent adjustment of petitioner’s itemized deductions. The
parties have asked us to decide whether petitioner properly
deducted $24,000 that was voluntarily paid to his ex-wife in 2002
as alimony.2 We hold that the payments at issue were properly
deductible as alimony under section 215(a) and consequently hold
for petitioner.
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, Daniel Wayne Webb
(petitioner) resided in Reno, Nevada.
Petitioner and Jeanette Webb were married in October 1974
and divorced in October 1987. It was a “messy” divorce, and at
least one temporary restraining order was issued against Jeanette
Webb (ex-wife). Petitioner ended up with custody of the
children.
In addition to provisions regarding petitioner’s then-minor
children, the Statement of Decision issued by the Superior Court
2 As the issue for decision under these facts is
essentially legal in nature, we decide the instant case without
regard to the burden of proof.
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Last modified: November 10, 2007