- 14 - 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.Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
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