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LOVEJOY v. C.I.R.

No. 00-9031.

293 F.3d 1208 (2002)

John H. LOVEJOY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

June 18, 2002.

Attorney(s) appearing for the Case

Thomas G. Hodel of Doussard Hodel & Markman, P.C., Lakewood, CO, for Petitioner-Appellant.

Teresa T. Milton, Attorney, Tax Division (Jonathan S. Cohen, Attorney, Tax Division, with her on the brief), Department of Justice, Washington DC, for Respondent-Appellee.

Before SEYMOUR and EBEL, Circuit Judges, and BROWN, Senior District Judge.

EBEL, Circuit Judge.

Petitioner-Appellant John H. Lovejoy appeals the tax court's determination that certain support payments he made to his ex-spouse during divorce proceedings were not deductible under the Internal Revenue Code. The payments were unallocated, meaning there was no designation as to whether they applied to child support (which is not deductible) or spousal maintenance (also known as alimony, which is deductible). This case turns on whether Lovejoy...

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