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section 71(c), we sustain respondent with respect to the balance
of the payments made under the June 18, 2003, order.
Accordingly, and based on the foregoing facts and
discussion, we hold that petitioner is not entitled to an alimony
deduction under section 71 for taxable year 2002 and is not
entitled to a deduction in 2003 for the balance of payments in
excess of “maintenance” made pursuant to the June 18, 2003,1
order.
In docket No. 23941-04S,
decision will be entered for
respondent. In docket No.
2374-06S, decision will be
entered under Rule 155.
1 As they are dated in 2004 and 2005, respectively, we will
not address the other orders previously discussed.
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