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support beginning on or about July 1, 1989, and continuing to
each month thereafter for a period of twelve years at the rate of
$1,000.00 a month." The promissory note is not referenced in the
stipulated judgment or attachment thereto. The original note
attached to the judgment was not signed by Leichter. The terms
of the note require payment in full on the earlier of July 1,
2001, or within 60 days from notice of the death of petitioner.
The note also indicates that petitioner "is willing to absorb and
incur the tax liability, if any, associated with spousal support
payments."
Petitioner reported alimony received from her former husband
in the amount of $12,300 on her 1990 Federal income tax return.
Leichter claimed a deduction for alimony paid to petitioner on
his 1990 Federal income tax return in the amount of $24,472.
An initial examination of the divorce decree at the Superior
Court of California revealed that the note attached to the
divorce decree was unsigned. When Leichter was questioned about
the unsigned note, he indicated that he did not recall signing
the note, nor did he believe it to be part of the divorce decree.
Leichter apparently contends that the payments were alimony and
the note was not part of the divorce decree.
At a later date, respondent was presented with a copy of the
promissory note bearing what purports to be Leichter's signature.
The date next to the signature is June 29, 1990. It is not clear
from the record when respondent actually received this
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