Catherine H. Poole, f.k.a. Catherine H. Dames - Page 15

          expenses petitioner incurred ($4,931.09) and the amount of monthly          
          payments Dr. Ibach made ($6,050).  We believe that petitioner's             
          needs were considered when the amount of the Paragraph 7 payments           
          was determined.  Thus, this factor favors treating the payments as          
               Finally, with regard to the seventh factor, petitioner                 
          concedes that no separate provision for support was provided                
          elsewhere in the divorce decree or dissolution stipulation. This            
          factor favors treating the payments as alimony.                             
               Considering all the facts and circumstances and the above              
          Beard factors, we give great weight to the clear language,                  
          structure, and intent of the divorce decree and accordingly                 
          conclude that petitioner and Dr. Ibach intended to provide support          
          and alimony for petitioner in Paragraph 7 of the divorce decree.            
          Thus, we hold that the payments pursuant to Paragraph 7 are in the          
          nature of alimony and therefore taxable to petitioner to the extent         
          of 10 percent of the principal amount for each of the years in              
               To reflect the foregoing, and the concessions by petitioner,           

                                                  Decision will be entered            
                                             for respondent.                          

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