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respectively. Respondent explained such adjustments as interest
payments received by petitioner on account of child support
arrearages. Petitioner denies that she received any such
interest payments. Petitioner concedes that she received some
payments with respect to child support, but she claims that “she
never received any interest at all on child support debt”.
We have found that petitioner received interest payments
with respect to child support arrearages in the amounts, and in
the years, determined by respondent. That finding is based on
petitioner’s admissions. In addition to the admissions, the
record contains a document entitled “Orange County Clerk of
Courts Support Payment History”, which shows interest paid to
petitioner in those same amounts. Apparently, those interest
payments were made pursuant to court order that interest should
be calculated and paid on arrearages owed to petitioner by
Clarence. See Kutz v. Fankhanel, 608 So. 2d 873, 877-878 (Fla.
Dist. Ct. App. 1992). Payments made under a divorce or
separation agreement that the terms of such agreement fix as
child support are excludable from gross income. See sec. 71(c)
(as amended by DRA, sec. 422(a), 98 Stat. 795-797); and sec.
71(b), prior to such amendment. Petitioner has failed to prove
that the subject payments were fixed payments made under a
divorce or separation agreement. To the contrary, the payments
appear to have been made as court-ordered payments of interest.
Interest is includable in gross income. See sec. 61(a)(4).
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