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information for purposes of preparing her 1990 Federal income tax
return. Ms. Burkes did not confer with the accountant in the
course of the preparation of her 1990 income tax return. Ms.
Burkes relied on her attorney and the accountant to prepare her
return, which she signed and timely filed.
OPINION
Other than with respect to the section 6662(a) penalties,
respondent has taken the position of a stakeholder and has no
preference concerning whether we find that the payments in
controversy are alimony includable by Ms. Burkes or property
settlement and/or child support not deductible by Mr. Burkes.
The other two parties controvert whether certain payments either
were received or, if received, were alimony.
Transfers of property between spouses (property settlements)
incident to a divorce are generally not taxable events and do not
give rise to deductions or recognizable income. See sec. 1041.
Gross income, however, does include amounts received as alimony
or separate maintenance payments. Secs. 61(a)(8), 71(a).
Section 215(a) allows a deduction for the payment of alimony
during a taxable year. Section 215(b) defines alimony as payment
that is includable in the gross income of the recipient under
section 71. Section 71(c) provides that section 71(a) does not
apply to any payment that is fixed by the terms of the divorce or
separation instrument as payable for the support of the children
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