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between the amount of family support she received and the amount
of alimony she reported.
Petitioner maintains that no portion of her family support
payments was alimony because, under State law, Dr. Gonzales'
obligation to make the payments would have survived her death.
Alternatively, petitioner argues that part of the family support
payments was not alimony because the settlement agreement
operated to fix a portion thereof as child support. The Court
agrees with petitioner's primary argument.
Discussion
We must decide whether the disputed payments are includable
in petitioner's income under section 71(a). Petitioner bears the
burden of proving respondent's determination wrong, which burden
remains unchanged despite the fact that this case is fully
stipulated. See Rules 122(b), 142(a); Welch v. Helvering, 290
U.S. 111, 115 (1933); Borchers v. Commissioner, 95 T.C. 82, 91
(1990), affd. on other grounds 943 F.2d 22 (8th Cir. 1991).
Generally, alimony5 is taxable to the recipient and deduct-
ible by the payor. See secs. 61(a)(8), 71, 215. A payment is
alimony, includable in a spouse's gross income, when: (1) The
payment is made in cash; (2) the payment is received by (or on
behalf of) the spouse under a divorce or separation instrument;
5We use this term to include "separate maintenance pay-
ments." Sec. 71(a).
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