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Respondent determined a deficiency in petitioner’s Federal
income tax for 2003 of $6,912 on the basis of the disallowance of
an alimony deduction for payments made to petitioner’s ex-wife.
The sole question presented in this case is whether those
payments met the definition of “alimony” under the Internal
Revenue Code. We hold that the payments at issue were not
alimony and consequently, we hold for respondent.
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, Richard Thomas Williams
(petitioner) resided in Jacksonville, Florida.
Petitioner and Amy Williams (Ms. Williams or ex-wife) were
married in May 1976. They separated in November 2002.
Immediately following their separation, petitioner, a
retired U.S. Coast Guard (Coast Guard) officer, directed the
Coast Guard Finance Center that one-half of his monthly military
pension be paid to Ms. Williams.2 The money was to cover both
alimony and child support for the couple’s minor child.
Petitioner made these arrangements upon separating from Ms.
Williams as he thought he was required to do so under the terms
2 Petitioner retired from the military in 1998 and began
receiving his pension at that time.
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