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of California for the County of Los Angeles (the Superior Court)
in November 1987 provided for spousal support to be paid to
petitioner’s ex-wife. Over the years the Superior Court issued
various orders related to the dissolution of petitioner’s
marriage to his ex-wife, modifying provisions regarding, inter
alia, spousal support, as was deemed necessary.
In July 2000, the Superior Court issued a Stipulation Re:
Spousal Support; Order Thereon (the Superior Court’s Order). The
Superior Court’s Order outlined obligations with respect to
future spousal support payments made by petitioner to his ex-
wife, including a requirement that she declare any payments as
income on her Federal and State income tax returns, as well as
the requirement that petitioner furnish his ex-wife with a proper
accounting of all support payments made in a given tax year no
later than January 31 of the following year. The Superior
Court’s Order also specified that there was no legally actionable
duty on petitioner’s part to make any payments. The Superior
Court’s Order was signed by both petitioner and his ex-wife, and
it was signed by a judicial officer of the State of California on
July 24, 2000. It was the Superior Court’s Order that was in
effect for the taxable year 2002.
Petitioner paid his ex-wife $2,000 per month in 2002 as
spousal support. He made these payments out of concern for his
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Last modified: November 10, 2007