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Respondent determined a deficiency in petitioner's 1990
Federal income tax in the amount of $5,285 and an accuracy-
related penalty in the amount of $1,012.
After concessions by respondent,2 the sole issue for
decision is whether $13,808 of rental payments paid by
petitioner's former spouse pursuant to the terms of a separation
agreement constitute taxable alimony under section 71.
Some of the facts have been stipulated and are so found.
The stipulations of fact and attached exhibits are incorporated
herein by this reference. Petitioner resided in New York, New
York, on the date the petition was filed in this case.
Petitioner and her former spouse, Dr. Israel, were married
on June 28, 1970, and one son was born of their marriage.
Marital difficulties arose and petitioner and Dr. Israel
ultimately separated.
On June 10, 1987, petitioner and Dr. Israel entered into a
separation agreement. Article III of the separation agreement
labeled "Maintenance" in pertinent part stated as follows:
a. [Dr. Israel] agrees to pay, and [petitioner] agrees
to accept the sum of one hundred fifty ($150.00) dollars per
week as and for maintenance (alimony). Same shall be due and
payable the first Friday after the execution of this
agreement, and shall continue to [be] payable until the
earliest of the following:
2 Respondent conceded that the amount in issue is
$13,808, that petitioner is entitled to claim head of household
filing status, and that petitioner is not liable for the
accuracy-related penalty under section 6662(a).
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