Anita C. Human - Page 10

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          conditions, or statements of intent.  Therefore, the payment                
          satisfies the definition of lump-sum alimony as provided by the             
          Supreme Court of Georgia.  In addition, the divorce decree does             
          not refer to the payment merely as "alimony" as respondent                  
          claims, but specifically as "lump sum alimony".  As lump-sum                
          alimony, Human's obligation to pay petitioner $750,000 would not            
          have terminated had petitioner died before payment.  Therefore,             
          the payment did not satisfy the definition of alimony under                 
          section 71 and could not be includable in petitioner's income.              
               Respondent was in possession of this information before the            
          issuance of the notice of deficiency.  The only adjustments made            
          to petitioner's 1992 return in the notice of deficiency were an             
          addition of $750,000 to petitioner's income and a penalty under             
          section 6662 of $48,118.  The notice of deficiency stated that              
          these adjustments were made "due to a whipsaw issue between * * *           
          [petitioner] and a related party."                                          
               We have previously recognized the propriety of respondent's            
          assuming inconsistent positions between former spouses regarding            
          payments incident to divorce under certain circumstances.  See              
          Jacklin v. Commissioner, 79 T.C. 340, 344 (1982); Warnack v.                
          Commissioner, 71 T.C. 541, 547-548 (1979).  Respondent argues               
          that inconsistent positions were required here because Human took           
          the position that his payment to petitioner in 1992 was alimony             
          deductible by him and includable in petitioner's income.  We                





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