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terminate on the first to occur: the wife's death or
remarriage, husband's death or May 1, 1994 and
$1,600.00 per month for child support).
In his return for 1991, Mr. Raymond deducted as alimony the
$41,455 in 1991 temporary order payments that he made to Ms.
Raymond during that year. In the notice of deficiency (notice)
issued to Mr. Raymond for 1991, respondent determined that he was
not entitled to that deduction.
In her 1991 return, Ms. Raymond did not include in income
any of the 1991 temporary order payments that she received from
Mr. Raymond during that year. In the notice issued to Ms.
Raymond for 1991, respondent determined that she received alimony
of $41,455 that was includible in her income for that year.
OPINION
Mr. Raymond and Ms. Raymond bear the burden of proving that
respondent's determinations in the respective notices are errone-
ous. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Ms. Raymond argues that the 1991 temporary order payments
are at least in part payments for child support that are not
includible in her income for that year. Mr. Raymond argues that
the 1991 temporary order payments constitute alimony within the
meaning of section 71(b) and that therefore those payments are
deductible by him and includible in Ms. Raymond's income pursuant
to sections 215(a) and 71(a), respectively. Respondent's posi-
tion in these cases is that of a stakeholder.
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