Kirk A. Keegan, Jr. - Page 11

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            her signature was not on the March 30, 1992, letter, nor was                              
            there any other writing executed on her behalf evidencing an                              
            agreement.  Moreover, it is well settled that the subsequent                              
            acceptance of support payments by a spouse, without more, does                            
            not transform a unilateral offer into a bilateral agreement.  See                         
            Harlow v. Commissioner, supra; Nemeth v. Commissioner, supra;                             
            Greenfield v. Commissioner, T.C. Memo. 1978-386.                                          
                  We conclude that, taken together, the March 30, 1992, letter                        
            and the fact that petitioner provided support for Mrs. Keegan                             
            prior to May 6, 1992, do not rise to the level of a written                               
            separation agreement for purposes of sections 71(b)(2) and 215.                           
            See Grant v. Commissioner, supra at 822-823; cf. Ewell v.                                 
            Commissioner, supra.  Therefore, we hold that none of the                                 
            payments that petitioner made before the Stipulation and Order to                         
            Show Cause was filed on May 6, 1992, may be deducted by                                   
            petitioner as alimony under section 215.                                                  
                  To reflect the foregoing,                                                           

                                                            An appropriate order                      
                                                      will be issued, and a decision                  
                                                      will be entered under                           
                                                      Rule 155.                                       

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