Kirk A. Keegan, Jr. - Page 6

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           they are entitled to any deductions claimed.  Rule 142(a);                                 
           INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992).                                     
                 Section 215 provides generally in the case of an individual                          
           that "there shall be allowed as a deduction an amount equal to                             
           the alimony or separate maintenance payments paid during such                              
           individual's taxable year."  Sec. 215(a).  Section 215(b) further                          
           provides that "the term 'alimony or separate maintenance payment'                          
           means any alimony or separate maintenance payment (as defined in                           
           section 71(b)) which is includible in the gross income of the                              
           recipient under section 71."                                                               
                 Section 71(b)(1) defines the term "alimony or separate                               
           maintenance payment" in pertinent part as any payment in cash                              
           received by (or on behalf of) a spouse under a divorce or                                  
           separation instrument.  Section 71(b)(2) defines the term                                  
           "divorce or separation instrument" as follows:                                             
                       (A) a decree of divorce or separate maintenance or                             
                 a written instrument incident to such a decree,                                      
                       (B) a written separation agreement, or                                         
                       (C) a decree (not described in subparagraph (A))                               
                 requiring a spouse to make payments for the support or                               
                 maintenance of the other spouse.                                                     
                 No decree within the meaning of section 71(b)(2)(A) or (C)                           
           was in effect when petitioner made the payments at issue.                                  
           Rather, petitioner asserts that he is entitled to deduct the                               

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