Gordon B. Cologne - Page 11




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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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