Marie A. Gonzales - Page 4

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               Dr. Gonzales also agreed to pay alimony for 9 years, com-               
          mencing September 21, 1995, which would terminate earlier if                 
          petitioner remarried or cohabited, or if either party died.                  
          Moreover, his alimony obligation of $60,000 a year would be                  
          reduced by $10,000 every 3 years.  The settlement agreement was              
          incorporated, but not merged, in a final judgment of divorce                 
          (divorce decree) rendered by the superior court on September 21,             
               Under the temporary order, Dr. Gonzales paid petitioner                 
          $90,000 in 1994 and $64,0473 for the period January 1 through                
          September 20, 1995; for the remainder of 1995, he paid $17,307 in            
          alimony under the divorce decree.4  On her 1994 and 1995 Federal             
          income tax returns, petitioner reported $18,000 and $29,310,                 
          respectively, as alimony income.                                             
               By notice of deficiency, respondent determined that peti-               
          tioner should have reported as alimony all the payments she                  
          received under the temporary order, because "none of the                     
          [amounts] is treated as child support".  Accordingly, for each               
          year in issue, respondent increased her income by the difference             

               3This amount was stipulated by the parties without further              
               4Neither party disputes that this amount was alimony.  We,              
          therefore, limit our discussion to the undesignated payments                 
          petitioner received under the consent order for pendente lite                
          support (temporary order).                                                   

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