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to petitioner and Mrs. Berry consistent with the terms of a
settlement agreement that they had previously executed on March
17, 1997.
Petitioner claimed a deduction in the amount of $220,000 for
alimony on his Federal income tax return for 1996. Respondent
subsequently issued a notice of deficiency determining a $62,811
deficiency in petitioner’s income tax for 1996. The deficiency
is based in substantial part on respondent’s disallowance of
$154,000 of the $220,000 deduction for alimony claimed by
petitioner. Petitioner filed a timely petition with the Court
challenging the notice of deficiency.
After respondent filed an answer to the petition, petitioner
filed a Motion for Partial Summary Judgment seeking a summary
adjudication that his payment of $154,000 of Mrs. Berry’s
attorney’s fees pursuant to the State court’s August 28, 1996,
order constituted alimony within the meaning of section 71 that
is deductible under section 215. Respondent filed an objection
to petitioner’s motion, to which petitioner filed a reply.
This matter was called for hearing at the Court’s motions
session in Washington, D.C. Counsel for respondent appeared at
the hearing and made an oral Cross Motion for Partial Summary
Judgment that petitioner’s payment of Mrs. Berry’s attorney’s
fees does not constitute alimony within the meaning of section
71. Although no appearance was made by or on behalf of
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