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Marie Croteau (Ms. Croteau) deductible for that year as alimony
or separate maintenance payments under section 215(a)?1 We hold
that they are not.
(2) Is petitioner liable for 1993 for the accuracy-related
penalty under section 6662(a)? We hold that he is.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner resided in Whitefish, Montana, at the time the
petition was filed.
Petitioner married Ms. Croteau in May 1981. They separated
in November 1992.
On January 13, 1993, petitioner and Ms. Croteau executed a
marital settlement agreement (agreement) which petitioner had
prepared. In preparing the agreement, petitioner used as a model
a marital settlement agreement that had been entered into by his
son and the former wife of his son.
On January 15, 1993, Mr. Croteau filed a petition in the
Superior Court of California, county of Ventura, for dissolution
of his marriage to Ms. Croteau (petition for dissolution of
marriage). The petition for dissolution of marriage was a
preprinted form on which Mr. Croteau provided certain information
requested by the form. That preprinted form stated, inter alia:
1 Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the year at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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