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death. It follows and we hold that the payments constitute
alimony within the meaning of sections 71 and 215 that for the
years in issue must be included in Linda's income and are
deductible by Ray.
To reflect the foregoing,
Decisions will be entered
for petitioners in docket No.
18749-97 and for respondent in
docket No. 18403-97.
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Last modified: May 25, 2011