- 7 -
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
adequate.
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,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011