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includible in the gross income of the recipient under section 71.
Neither section 215 nor section 71 applies if the spouses file a
joint return. Sec. 71(e).
Section 71(b)(1) defines the term "alimony or separate main-
tenance payment" to mean any cash payment if--
(A) such payment is received by (or on behalf of)
a spouse under a divorce or separation instrument,
(B) the divorce or separation instrument does not
designate such payment as a payment which is not
includible in gross income under this section and not
allowable as a deduction under section 215,
(C) in the case of an individual legally separated
from his spouse under a decree of divorce or of sepa-
rate maintenance, the payee spouse and the payor spouse
are not members of the same household at the time such
payment is made, and
(D) there is no liability to make any such payment
for any period after the death of the payee spouse and
there is no liability to make any payment (in cash or
property) as a substitute for such payments after the
death of the payee spouse.
Petitioner contends that during 1993 he made payments
totaling $33,8923 to or on behalf of Ms. Croteau, which consti-
tute alimony or separate maintenance payments as defined in
section 215(b). All but $1,000 of the total payments claimed by
petitioner were made by checks that are part of the record in
this case. Petitioner contends that he made the remaining $1,000
payment in cash. Except for his uncorroborated, self-serving
3 Although petitioner claimed a total alimony deduction of
$34,368 in his 1993 return, he conceded at trial that he is not
entitled to $476 of that amount.
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