Norman D. Peterson - Page 12

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          "divorce or separation instrument" within the meaning of section            
               In her petition, Marta further alleged that, under the                 
          Minute Order incorporating the Tentative Decision, Norman would             
          continue to be liable for spousal support payments after Marta's            
          death, and therefore such payments fall outside the scope of the            
          definition of alimony.  Sec. 71(b)(1)(D).  Marta based this                 
          allegation on the language of the Tentative Decision, which                 
          states that "There shall be no termination date as to spousal               
          support at this time."  However, Marta did not argue this point             
          on brief, and indeed makes no mention of it whatsoever.  It is,             
          therefore, appropriate that the argument be deemed abandoned.               
          See Rybak v. Commissioner, 91 T.C. 524, 566 n.19 (1988);                    
          Carlstedt v. Commissioner, T.C. Memo. 1997-331.                             
               We have considered each of the parties' remaining arguments,           
          and to the extent that they are not discussed herein, find them             
          to be either insignificant or without merit.                                
               Based on the above, we hold that payments made by Norman to            
          Marta in the amount of $63,170 from January 6, 1992, to June 9,             
          1992, are alimony or separate maintenance within the meaning of             
          section 71.  As such, respondent correctly determined that they             
          are includable in Marta's gross income pursuant to sections                 
          61(a)(8) and 71(a).  Respondent erred, however, in disallowing              
          Norman a deduction under section 215(a) for these payments.                 
               To reflect the foregoing and the concession by respondent,             

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