Norman D. Peterson - Page 3

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               After a concession by respondent, the sole issue for                   
          decision is whether spousal support payments made in accordance             
          with a Minute Order and attached Tentative Decision and prior to            
          an entry of judgment of dissolution of marriage in taxable year             
          1992 constitute alimony within the meaning of section 71(b) so as           
          to be deductible by Norman pursuant to section 215(a) and                   
          includable in the gross income of Marta pursuant to sections                
          61(a)(8) and 71(a) for that year.                                           
               This case was submitted with fully stipulated facts under              
          Rule 122.  The stipulation of facts and the attached exhibits are           
          incorporated herein by this reference.  Norman resided in Laguna            
          Hills, California, when he filed his petition.  Marta resided in            
          Laguna Beach, California, when she filed her petition.                      
               Norman and Marta are former spouses.  Norman worked as a               
          physician during taxable year 1992; Marta was a homemaker.                  
          Petitioners resided in separate households throughout 1992.                 
               Petitioners were separated on September 18, 1989.  On                  
          November 5, 1991, a trial, lasting approximately 5 days, was held           
          before the Orange County Superior Court (Superior Court) in                 
          California on the contested issues in the petitioners' divorce              
          case, which included the division of marital property, spousal              
          support, and child support.                                                 
               On January 6, 1992, the Superior Court issued a Minute Order           
          which stated "No appearances.  The Court, having taken matter               

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