Norman D. Peterson - Page 9

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          inclusion in Marta's income in that year.  For the reasons which            
          follow, we agree with the position espoused by both Norman and              
          respondent in their respective briefs.                                      
               In determining the substantive content of local judicial               
          action under these circumstances, this Court looks to applicable            
          local law.  Taylor v. Commissioner, supra at 1138.  In that                 
          connection, Marta points to section 664 of the California Code of           
          Civil Procedure (West 1987), which provides that "In no case is a           
          judgment effectual for any purpose until entered."  Marta also              
          relies on rule 232, California Court Rules (West 1996), which               
          states that a tentative decision is not a judgment, and "shall              
          not be binding on the court."  Since the Judgment was not entered           
          until June 9, 1992, Marta maintains that nothing required Norman            
          to make the contested payments.                                             
               Although we do not dispute the law that Marta has brought to           
          our attention, we do not think it dispositive of the issue before           
          us.  Section 577 of the California Code of Civil Procedure (West            
          1976) defines a judgment as the "final determination of the                 
          rights of the parties in an action or proceeding."  However, a              
          judgment is not the only type of decree sufficient for purposes             
          of section 71(b)(2)(C).  A decree for support under section                 
          71(b)(2)(C) includes "any type of court order or decree,                    
          including an interlocutory decree of divorce or a decree of                 
          alimony pendente lite", requiring one spouse to make payments for           
          the other spouse's support or maintenance.  Sec. 1.71-1(b)(3),              

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