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Ryan, on the other hand, treated the payments as though a
termination upon death provision was still in effect and the
payments were alimony for a term of 8 years.
OPINION
Petitioners complain that respondent has taken inconsistent
positions in issuing separate statutory notices of deficiency to
both Gregory and Patricia Ryan, and to Frances Ryan. It is
immaterial whether the alternative claims were contained in a
single notice of deficiency or in separate notices. Doggett v.
Commissioner, 66 T.C. 101, 103 (1976). Separate determinations
against each of the former spouses for the same tax liability
intended to protect the revenue in a "whipsaw" situation do not
negate the presumption of correctness as to either notice. Smith
v. Commissioner, T.C. Memo. 1996-292; INI, Inc. v. Commissioner,
T.C. Memo. 1995-112, affd. without published opinion 107 F.3d 27
(11th Cir. 1997).
Gross income includes amounts received as alimony. Secs.
71(a), 61(a)(8). If alimony is includable in the payee spouse's
gross income under section 71(a), the payor spouse is allowed to
deduct the amount of the alimony paid. Sec. 215(a) and (b). For
purposes of being included in gross income, alimony is defined by
section 71(b)(1) as any cash payment meeting the following four
criteria:
(A) such payment is received by (or on behalf of)
a spouse under a divorce or separation instrument,
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