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the year in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
Respondent determined a $4,224 deficiency in petitioners’
2002 Federal income tax. The sole issue before the Court is
whether petitioners are entitled to an alimony deduction for
amounts they paid in the year in issue.
Background
Some of the facts are stipulated and so found. At the time
the petition in this case was filed, petitioners resided in
Elmhurst, Illinois.
Raymond Zakrzewski (petitioner) and his ex-wife, Pamela
Zakrzewski (Ms. Zakrzewski), were married in 1975. Although the
record is silent as to when the couple separated, it is known
that they did physically separate and remained separated for at
least 2 years before petitioner initiated divorce proceedings
against Ms. Zakrzewski sometime in 1995. On December 14, 1995,
the Circuit Court of Cook County, Illinois, Domestic Relations
Division (circuit court) entered a judgment for dissolution of
marriage between petitioner and Ms. Zakrzewski.
The judgment provides, in pertinent part, the following:
ARTICLE V.
MAINTENANCE
1. The Husband shall pay to the Wife the sum of
$300.00 per month in maintenance based on an approximate
$3,100.00 net take home pay. Said sum shall be paid until
the end of March 2000.
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