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3. Whether Petitioner and His Former Spouse Had a Written
Separation Agreement Before December 19, 1987
Petitioner and his former spouse separated on March 27,
1987. Respondent contends that we should not believe
petitioner’s testimony that his former spouse gave him a list of
her expenses which totaled about $3,700 per month which he agreed
to pay. Respondent points out that petitioner did not provide
respondent or the Court with a copy of the list but gives no
other reason that we should disbelieve petitioner. Petitioner’s
claim is consistent with the fact that he in fact paid those
amounts in the months after April 1987. We accept petitioner’s
testimony that his former spouse gave him a written list of her
expenses and that he told her that he would pay those amounts.
Petitioner contends that his oral agreement is part of a
written separation agreement. We disagree; an agreement must be
written for purposes of section 71(b)(2). Sec. 71(b)(2); Grant
v. Commissioner, supra; see Gordon v. Commissioner, 70 T.C. 525,
529 (1978) (interpreting similar language in section 71(a)(1)).
The family law attorneys for petitioner and his former
spouse conducted negotiations relating to the terms of a
separation agreement from August to November 1987, but they did
not reach an agreement. On December 19, 1987, the family law
attorneys signed a stipulated judgment. The stipulated judgment
required petitioner to pay alimony of $2,100 per month and child
support of $1,200 per month, and to pay community obligations
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