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al., sought the forced sale of real property owned by petitioner.
To satisfy the awarded attorney's fees, Peters, et al., filed a
declaration for issuance of writ of execution. Under the writ of
execution, the sheriff levied petitioner's interest in real
property in California. Peters, et al., subsequently filed an
application to enforce the orders and judgment awarding Maria
attorney's fees and costs. Pursuant to the levy and an order for
sale of dwelling, the sheriff's office sold petitioner's real
property and issued a check payable to Peters, et al., in the
amount of $37,484, dated June 28, 1991. The payments made
pursuant to this garnishment and the forced sale of petitioner's
property, less the amount petitioner has conceded, form the basis
for the current dispute.
Petitioner's marital dissolution judgment also required
petitioner to pay Maria one-half of his royalty payments received
from books he had written.
OPINION
Section 215(a) permits a deduction for the payment of
alimony during a taxable year. Section 215(b) defines alimony as
alimony which is includable in the gross income of the recipient
under section 71. Section 71(b)(1) defines alimony or separate
maintenance as any cash payment meeting the four criteria
provided in subparagraphs (A) through (D) of that section.
Accordingly, if any portion of the payments made by petitioner
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