Thomas B. Benham - Page 8

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            entered "in contemplation of a separation status" and includes a                           
            statement of the terms of support.  Bogard v. Commissioner, supra                          
            at 101.                                                                                    
                  We find that the Agreement between the petitioner and Leslie                         
            Benham was a written separation agreement and that petitioner's                            
            payments were made pursuant to the Agreement.                                              
                  We find that petitioner's payments2 to Leslie Benham,                                
            characterized as alimony under the Temporary Agreement, meet the                           
            requirements of section 71(b)(1).  Since the payments by                                   
            petitioner are alimony, they are deductible under section 215(a).                          
                  Respondent has also determined that petitioner underpaid a                           
            portion of his income tax due to negligence or intentional                                 
            disregard of rules or regulations.  Section 6662 imposes a                                 
            penalty equal to 20 percent of the portion of the underpayment                             
            attributable to negligence or disregard of rules or regulations.                           
            See sec. 6662(a) and (b)(1).  Negligence is defined as any                                 
            failure to make a reasonable attempt to comply with the                                    
            provisions of the Internal Revenue Code, and the term "disregard"                          
            includes any careless, reckless, or intentional disregard.  See                            
            sec. 6662(c).                                                                              

                  2Respondent did not raise any issue concerning, and the                              
            record does not reflect, whether the payments by petitioner                                
            served to satisfy part of an obligation of petitioner with                                 
            respect to the marital property.  We therefore do not reach that                           

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