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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,
1995.
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
explanation.
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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