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the amount of $1,533 for taxable year 1993 and $2,241 for taxable
year 1994. On brief, respondent concedes that for both years in
issue petitioner is only liable for the accuracy-related penalty,
pursuant to section 6662(a) on the $12,000 of unreported alimony
income.
OPINION
Section 71 provides in pertinent part:
SEC. 71. ALIMONY AND SEPARATE MAINTENANCE PAYMENTS.
(a) General Rule.--Gross income includes amounts
received as alimony or separate maintenance payments.
(b) Alimony or Separate Maintenance Payments
Defined.--For purposes of this section--
(1) In general.--The term "alimony or
separate maintenance payments" means any
payment in cash if--
(A) such payment is received
by (or on behalf of) a spouse under
a divorce or separation instrument,
(B) the divorce or separation
instrument does not designate such
payment as a payment which is not
includible in gross income under
this section and not allowable as a
deduction under section 215,
(C) in the case of an
individual legally separated from
his spouse under a decree of
divorce or of separate maintenance,
the payee spouse and the payor
spouse are not members of the same
household at the time such payment
is made, and
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