Dewey and Carlena K. Hammond - Page 8

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               specifically are designated as payable for the support of a            
               child of the payor spouse.                                             
               In opposition to respondent's motion, and in support of                
          their cross-motion, petitioners argue that the contested payments           
          are alimony rather than child support inasmuch as petitioner was            
          also required to make separately allocated, fixed payments for              
          child support under the terms of paragraph 1 of the Judgment                
          during the years at issue.  Petitioners maintain that section               
          71(c)(2) should not operate to "convert alimony payments to child           
          support when child support payments are already fixed in                    
          accordance with section 71(c)(1)."  Petitioners cite no authority           
          in support of this proposition, and we have found none.                     
               We are satisfied that the contested payments in 1993, 1994,            
          and 1995 constitute nondeductible child support for Federal tax             
          purposes, notwithstanding the fact that the Judgment labeled such           
          payments "alimony" and the fact that the payments in question               
          appear to have met all of the definitional requirements of                  
          section 71(b).  See Jacklin v. Commissioner, 79 T.C. 340, 351-352           
          (1982); Heller v. Commissioner, T.C. Memo. 1994-423 ("As long as            
          the definitional requirements of section 71(b)(1) are met, the              
          parties' allocation of amounts are generally respected.  Section            
          71(c)(2) represents one exception to this rule.") (fn. ref.                 
          omitted; emphasis added).                                                   








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