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Dr. Ehrenworth or the Ehrenworths) may claim an exemption for
Richard for 1986, 1987, and 1988 because Dr. Ehrenworth did not
establish that he provided the requisite amount of support for
Richard in those years.
Dr. Ehrenworth's attorney, Irving Tobin, explained the
support agreement to Dr. Ehrenworth. Dr. Ehrenworth understood
that he agreed not to claim Andrew and Robert as exemptions.
The Spectors supported Andrew in 1986, and Richard in 1986,
1987, and 1988. The Spectors provided $48 to support Robert in
1986, $6,400 in 1987, and $2,613 in 1988.
OPINION
A. Whether Payments From Dr. Ehrenworth to Mrs. Spector Were
Alimony
1. Introduction
The first issue for decision is whether payments from
Dr. Ehrenworth to Mrs. Spector in 1986, 1987, and 1988 were
alimony or a property settlement. A former spouse must include
in gross income periodic payments received as alimony or separate
maintenance. Sec. 71(a);4 Brown v. Commissioner, 50 T.C. 865,
4 Sec. 71(a)(1) provides:
(1) Decree of Divorce or Separate Maintenance.--
If a wife is divorced or legally separated from her
husband under a decree of divorce or of separate
maintenance, the wife's gross income includes periodic
payments (whether or not made at regular intervals)
received after such decree in discharge of (or
attributable to property transferred, in trust or
otherwise, in discharge of) a legal obligation which,
because of the marital or family relationship, is
imposed on or incurred by the husband under the decree
(continued...)
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