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happening of a contingency related to the child causes the
support payment to be reduced. We agree. See Hammond v.
Commissioner, T.C. Memo. 1998-53; Fosberg v. Commissioner, T.C.
Memo. 1992-713. Petitioner, however, fails to point out, and we
are unable to find, any contingency in the support orders in
evidence that is of the type described in section 71(c)(2).
There is accordingly no warrant for treating any portion of the
subject payments as child support. See Heller v. Commissioner,
T.C. Memo. 1994-423.
Conclusion
Respondent's determination that amounts paid to petitioner
for support in 1994 and 1995 are alimony income is sustained.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011