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for Ms. Burke's legal fees and other items meets the requirements
of section 71(b)(1)(D)2 so as to be deductible and includable as
alimony; (2) whether Ms. Burkes was in receipt of certain amounts
during 1990 or 1991; and (3) whether either petitioner is liable
for the accuracy-related penalty of section 6662(a).3
FINDINGS OF FACT
Petitioners were legal residents of Ohio at the time their
petitions were filed in their respective proceedings before this
Court. Petitioners were divorced by entry of judgment dated
November 13, 1990. During 1989, a temporary support order was
issued requiring petitioner/husband to, on a monthly basis, pay
$2,000 alimony; $1,000 child support ($250 for each of four minor
children); the mortgage, real estate taxes, and insurance on the
family home; utility bills, other than long-distance telephone
calls; life insurance in force on family members; and gas and
maintenance of automobiles.
2 Section references are to the Internal Revenue Code as
amended and in effect for the periods under consideration, and
Rule references are to this Court's Rules of Practice and
Procedure.
3 Respondent is in the role of a stakeholder with respect to
most of the alimony issues. Respondent concedes on brief that
Ms. Burkes is not required to report as income the payments made
by petitioner/husband for homeowners insurance and utilities.
Concerning the accuracy-related penalty, respondent argues,
alternatively, that each petitioner is liable, with the exception
that neither petitioner is liable for the penalty as it may
relate to the attorney fees and automobile payment alimony
issues.
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