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made by petitioner satisfy the requirement under section
71(b)(1)(D).
Petitioner argues that the payments are alimony made pur-
suant to the separation agreement. No explanation was given for
the discrepancy between the amount paid ($2,400) and that called
for in the separation agreement ($300 per month). Respondent
contends that the payments made by petitioner relate to the
$12,000 debt to Mary Walker pursuant to paragraph 4 of the
separation agreement, and therefore the payments are in the
nature of a property settlement or the repayment of a loan and
not deductible by petitioner.
Generally, we resolve questions as to whether payments are
"alimony" or something other than alimony on the basis of all the
facts and circumstances of the particular case, including the
terms of the spouses' separation agreement or divorce decree.
Jacklin v. Commissioner, 79 T.C. 340, 351-352 (1982). In the
instant case, we are unpersuaded by respondent's argument that
the payments relate to the $12,000 liability mentioned in
paragraph 4 of the separation agreement. The separation
agreement indicates that the liability was to be satisfied from
proceeds received on the sale of the Walkers' marital home in
Arkansas, as petitioner contends, and that the repayment was to
be invested in a retirement fund on Mary Walker's behalf.
Further, there is no evidence to suggest that the payments
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