Thomas H. Nelson and Donna J. Zullo Nelson - Page 2

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               Respondent determined deficiencies in petitioners' 1992 and            
          1993 Federal income taxes in the amounts of $4,671 and $5,376,              
          respectively.  The issue for decision is whether certain payments           
          made by Thomas H. Nelson to his former spouse during the years in           
          issue constitute alimony within the meaning of section 71 and are           
          therefore deductible pursuant to section 215.                               
                                  FINDINGS OF FACT                                    
               This case was submitted fully stipulated, and the stipulated           
          facts are so found.  Petitioners are husband and wife.  They                
          filed timely joint Federal income tax returns for the years 1992            
          and 1993.  At the time the petition was filed, they resided in              
          Kingsville, Ohio.  References to petitioner are to Thomas H.                
               Petitioner married Mary Kay Nelson on September 19, 1964.              
          Their marriage was dissolved by a Judgment Entry and Decree filed           
          on June 11, 1987, by the Court of Common Pleas, Astabula County,            
          Ohio (the divorce decree).                                                  
               Relevant for our purposes, the divorce decree contains the             
          following provisions:                                                       
                    III)  ALIMONY                                                     
                    A)  Periodic Payments of Permanent Alimony                        
                    Pursuant to the agreement of the parties hereto,                  
               IT IS FURTHER ORDERED, ADJUDGED AND DECREED that * * *                 
               [petitioner] pay to * * * [Mary Kay Nelson] the sum of                 
               One Thousand Three Hundred Dollars ($1,300.00), plus                   
               two per cent (2%) poundage as and for alimony.  Said                   
               sum to be paid through the Bureau of Support.                          

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