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May 1, 1997, and October 6, 1997, respectively. Neither party
requested a hearing, and we conclude that a hearing is not
necessary. Rule 232(a). We decide petitioners' motions on the
bases of the motions, the memoranda of law, and the declarations
submitted by the parties.
On their 1993 joint Federal income tax return, petitioners
deducted $55,200 as alimony payments. On their 1994 joint
Federal income tax return, they deducted $27,000 as alimony
payments.
On March 13, 1995, respondent wrote to petitioners to inform
them that their 1993 return was under examination and requested
that they substantiate the claimed alimony deductions and various
claimed employee business expenses.
In April 1995, petitioners met with respondent's tax
auditor. On May 5, 1995, petitioners submitted to respondent
documents substantiating the claimed employee business expenses
and those expenses were allowed by respondent. On May 5, 1995,
petitioners also provided to respondent documents to support the
claimed alimony deduction. Those documents included a copy of a
judgment (hereinafter the judgment) dissolving the marriage
between petitioner Garry F. Bettencourt (petitioner) and his
former spouse, Kim T. Bettencourt, filed in the Superior Court of
California, County of Contra Costa (the court) on June 18, 1987.
At the same time, there were also provided to respondent a Wage
and Earnings Assignment Order re Spousal or Family Support filed
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