Norman D. Peterson - Page 6

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          received from Norman from January 6, to June 9, 1992, constituted           
          alimony and adjusted her income accordingly.  In the Explanation            
          attached to the notice, respondent stated that "Alimony or                  
          separate maintenance payments you received are includible in                
          income."  In addition, respondent determined that Marta was                 
          liable for the accuracy-related penalty for negligence for 1992             
          pursuant to section 6662(a).  Respondent has since conceded that            
          Marta is not liable for the accuracy-related penalty.                       
               We must decide whether spousal support payments made by                
          Norman to Marta from January 6, to June 9, 1992, in the amount of           
          $63,170 are alimony within the meaning of section 71.  To protect           
          the fisc, respondent has taken inconsistent positions in the                
          notices of deficiency issued to petitioners.  On brief, however,            
          respondent supports Norman's position that the payments are                 
          alimony, and thus deductible by him pursuant to section 215(a)              
          and includable in Marta's gross income pursuant to sections                 
          61(a)(8) and 71(a).                                                         
               Marta argues for the first time on brief that her notice of            
          deficiency "does not set forth Respondent's specific basis" for             
          the inclusion of the $63,170 of support payments in income and,             
          therefore, the Court should, under Rule 142(a), shift the burden            
          of proof in docket No. 17347-96 to respondent.  Rule 34(b)(4)               
          states that a petition must contain "Clear and concise                      
          assignments of each and every error which the petitioner alleges            

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