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utility charges related to her use of it. We have allowed
alimony deductions for utilities. See Graham v. Commissioner, 79
T.C. 415 (1982); Zampini v. Commissioner, T.C. Memo. 1991-395.
We hold that petitioner is entitled to deduct half of the amount
paid, or $610.77.
To reflect the above holdings and the parties' stipulations,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011