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of the Uniform Code of Military Justice (UCMJ).3 Under this
arrangement, petitioner paid Ms. Williams $27,652.41 in 2003.
Petitioner and Ms. Williams began divorce proceedings in
2005 and entered into an official Marital Settlement Agreement
(MSA) in May 2006. The MSA, later incorporated into the final
judgment of dissolution of marriage, specified that petitioner
was to pay $1,080 per month, plus annual cost of living
increases, to Ms. Williams as alimony. The payments under the
MSA began April 1, 2005.
Petitioner’s divorce became final in July 2006.
Discussion4
Section 71(a) provides the general rule that alimony
payments are included in the gross income of the payee spouse;
section 215(a) provides the complementary general rule that
alimony payments are tax deductible by the payor spouse in “an
amount equal to the alimony or separate maintenance payments paid
during such individual’s taxable year.”
The term “alimony” means any alimony as defined in section
71, the relevant provision of which explains:
3 The Uniform Code of Military Justice can be found at 10
U.S.C. Subtit. A, Part II, ch. 47 (2001).
4 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