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ment entitled "DIVISION OF COMMUNITY PROPERTY AND DEBTS" and
approximately $22,250 was paid pursuant to that portion of the
agreement entitled "EQUALIZATION PAYMENT".
Petitioner filed a U.S. Individual Income Tax Return (re-
turn) for 1993, in which he claimed a deduction for alimony in
the amount of $34,368.
In the notice of deficiency (notice) issued to petitioner
with respect to his taxable year 1993, respondent determined that
petitioner is not entitled to the alimony deduction that he
claimed in his 1993 return and that he is liable for the
accuracy-related penalty under section 6662(a).2
OPINION
Petitioner has the burden of proving error in respondent's
determinations. Rule 142(a); Welch v. Helvering, 290 U.S. 111,
115 (1933).
Claimed Alimony Deduction
Section 215(a) allows an individual to deduct alimony or
separate maintenance payments made by such individual during his
or her taxable year. Section 215(b) defines the term "alimony or
separate maintenance payment" to mean any alimony or separate
maintenance payment as defined in section 71(b) that is
2 Respondent's disallowance of the alimony deduction claimed by
petitioner in his 1993 return resulted in an increase in peti-
tioner's adjusted gross income. Consequently, respondent also
made adjustments in the notice totaling $688 to the itemized
deductions that petitioner claimed in his 1993 return.
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