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In the notice of deficiency sent January 26, 1995,
respondent disallowed petitioner's claimed alimony deductions in
the amount of $10,185 for 1991, $10,815 for 1992, and $10,800 for
1993. Respondent also disallowed the dependency exemptions
claimed for petitioner's three children and computed his tax
liability as a single person for each year. Respondent also
determined that petitioner was liable for the accuracy-related
penalty under section 6662(a). Under the heading "Other
Information" at the fourth page of the statutory notice,
respondent explained:
We have disallowed the dependency exemptions because
you did not qualify for them since you did not have
custody of the children and your divorce decree did not
specify that you are entitled to the exemptions. We
have therefore disallowed the head of household status
taken in 1993. Child support is not deductible as
alimony.
OPINION
Petitioner has the burden of proving that respondent's
determinations are erroneous. Rule 142(a); New Colonial Ice Co.
v. Helvering, 292 U.S. 435, 440 (1934).
With respect to the claimed alimony deductions, petitioner
presented no admissible evidence at trial that he made payments
during the years in issue to his former wife that qualified as
alimony. Under the terms of the agreement, as quoted in our
findings, alimony normally would have ceased being due to his
former wife in March 1985. Thereafter, he was obligated to make
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