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See sec. 215(a) (“In the case of an individual, there shall be
allowed as a deduction an amount equal to the alimony or separate
maintenance payments paid during such individual’s taxable
year.”). For Federal income tax purposes, alimony is defined as
any payment in cash that satisfies all of the following
requirements: (a) Such payment is received by, or on behalf of, a
spouse under a divorce or separation instrument; (b) the divorce
or separation instrument does not designate such payment as a
payment which is not includable in gross income under section 71
and not allowable as a deduction under section 215; (c) the payee
spouse and the payor spouse are not members of the same household
at the time the payment is made; and (d) there is no liability to
make any such payment, or a substitute for such payments, in cash
or property, after the death of the payee spouse.
Sec. 71(b)(1)(A)-(D).
At trial, petitioner testified that he “paid $59,000 in
spousal support in the year 2001.” Respondent indicates, on
brief, that respondent was willing to allow petitioner a
deduction for alimony payments if petitioner provided adequate
documentation to show the year in which alimony was paid.
Petitioner attempted to do so at trial by submitting copies of
computer records reflecting numerous transfers of funds ($850 per
transfer) to his ex-wife in 2001. However, those amounts could
also have been for child support and, in any event, those records
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Last modified: March 27, 2008