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these disputes construed Ray's obligations under paragraph 5 of
the agreement to continue as long as Linda did not remarry or
move from the marital home, even though the children had moved
(the consequence of Linda's death was not addressed).
During the years in issue Ray made the following payments to
or on behalf of Linda pursuant to paragraph 5 of the agreement:
1993 1994
Home mortgage $23,384 $13,691
Yard maint. 940 -0-
Total payments 24,324 13,691
Ray deducted as alimony the total payments (the payments)
for each year on the joint Federal income tax return that he
filed for those years with Janet S. Baxter (Janet). Linda did
not include these amounts as alimony income on her Federal income
tax returns for those years.
Respondent took inconsistent positions in the notices of
deficiency upon which these consolidated cases are based. In the
notice of deficiency sent to Ray and Janet, respondent disallowed
the alimony deductions attributable to the payments upon the
ground that the payments did not constitute alimony within the
meaning of section 71(b), and, therefore, could not be deducted
under section 215. In the notice of deficiency issued to Linda,
respondent determined that the payments must be included in her
income for the appropriate year as alimony under section 71.
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