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half reduced Mr. Simpson's own obligation and were not made on
petitioner's behalf.
Home Equity Loan
We now turn to the issue of whether the $142 monthly
payments toward the home equity loan constitute alimony to
petitioner. The full home equity loan monthly payment was $474,
which Mr. Simpson paid in full each month. Out of this amount,
the court order required Mr. Simpson to allocate a portion of the
total amount due, or $142, to be paid on petitioner's behalf.
A portion of the loan proceeds was used to finance the
purchase of a Buick Regal by Mr. Simpson in 1989 and retained by
him after he and petitioner separated. The remaining portion of
the loan proceeds was attributable to joint credit card debt
accrued before he and petitioner separated in 1990. It is for
this portion of the debt that the family court ordered
Mr. Simpson to pay $142 on petitioner's behalf.
As previously stated, payments are alimony to the extent
they satisfy an obligation of petitioner. See Taylor v.
Commissioner, supra. We find no significant difference between
the payments made on petitioner's behalf toward the marital
mortgage and the payments made on petitioner's behalf toward the
home equity loan. In both instances, the debt was secured by the
marital home, and petitioner and Mr. Simpson are jointly liable
to the lender for the payment due each month. Mr. Simpson made
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