Norman D. Peterson - Page 7

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          to have been committed by the Commissioner in the determination             
          of the deficiency or liability."  Any issue not raised by                   
          petitioner in the assignment of errors is deemed to be conceded.            
          Rule 34(b)(4); Jarvis v. Commissioner, 78 T.C. 646, 658 (1982);             
          Gordon v. Commissioner, 73 T.C. 736, 739 (1980).                            
               In the present case, no error has been alleged in Marta's              
          petition with respect to the adequacy of the explanation set                
          forth in the notice concerning the disputed adjustment.  Thus,              
          Marta is deemed to have conceded this issue.  Rule 34(b)(4).  In            
          any event, we find the explanation set forth in the notice to be            
               Section 215(a) allows as a deduction to the payor an amount            
          equal to the alimony or separate maintenance payments made during           
          the payor's taxable year.  Conversely, sections 61(a)(8) and                
          71(a) provide that gross income includes amounts received as                
          alimony or separate maintenance payments.  Whether a payment                
          constitutes alimony or separate maintenance within the meaning of           
          sections 61(a)(8), 71(a), and 215(b) is determined by reference             
          to section 71(b).                                                           
               Section 71(b) provides in pertinent part as follows:                   
               (b)  Alimony or Separate Maintenance Payments Defined.--For            
          purposes of this section--                                                  
                    (1)  In general.--The term "alimony or separate                   
               maintenance payment" means any payment in cash if--                    
                         (A) such payment is received by (or on behalf of)            
                    a spouse under a divorce or separation instrument,                

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