Austin B. Ewell, Jr. - Page 13

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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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