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contingent on petitioner's attending school; and (6) petitioner
and her former husband did not file joint returns for the taxable
years in issue.
Similarly, the amounts paid to petitioner as reimbursement
for attorney's fees (attorney's fees payments) satisfy the
requirements of section 71 for inclusion of the attorney's fees
payments in gross income: (1) The attorney's fees payments were
made by cash or check; (2) the attorney's fees payments were
received by petitioner pursuant to paragraphs 4.01 and 11.01 of
the settlement agreement, that was incorporated into the divorce
decree; (3) the settlement agreement does not designate the
attorney's fees payments as amounts which are not includable in
petitioner's gross income for Federal tax purposes. On the
contrary, paragraph 11.01 of the settlement agreement
specifically provides that the attorney's fees payments are to be
part of the alimony paid to petitioner. Moreover, paragraph
4.01(d) of the settlement agreement provides that petitioner will
include the payments designated as alimony in her gross income;
(4) at the time the payments were made, petitioner and her former
husband lived in separate households; (5) paragraph 4.01(c) of
the settlement agreement provides that payment of all alimony
payments ceases upon petitioner's death; and (6) petitioner and
her former husband did not file joint returns for the taxable
years in issue.
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Last modified: May 25, 2011