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OPINION
The issue for decision is whether monthly payments
made by petitioner to Ms. Wagner in each of the years in
issue, pursuant to the Annulment Agreement, are properly
characterized as deductible alimony under section 215(a),
as petitioner contends, or as nondeductible payments in
settlement of a claim for damages, as determined by
respondent. Petitioner bears the burden of proving
respondent's determination wrong. See Rule 142(a).
Evidentiary Issues
As a preliminary matter, we must decide respondent's
objection to the introduction of 18 joint exhibits. Four
of the joint exhibits relate to the divorce proceeding
between petitioner and Ms. Wilma Rae Pettid. They are
described as follows:
5-E Decree dissolving petitioner's marriage to
Ms. Wilma Rae Pettid, issued by the District
Court of Douglas County, Nebraska, on March
12, 1982.
6-F Property Settlement Agreement executed by and
between petitioner and Ms. Wilma Rae Pettid.
7-G Answers to Interrogatories filed in the divorce
proceeding.
8-H Affidavit RE: Application for Support, Fees,
Custody, Etc. and Financial Statement, filed in
the divorce proceeding.
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