- 2 - received by petitioner are includable in her gross income as alimony under section 71.2 We hold that they are. Background This case was submitted fully stipulated under Rule 122, and the facts stipulated are so found. Petitioner resided in Chicago, Illinois, at the time that her petition was filed with the Court. Petitioner and her ex-husband, James D. Heckaman (Mr. Heckaman), were separated on February 14, 1995. Petitioner and Mr. Heckaman filed for divorce in the Whitley Circuit Court of Whitley County, Indiana, (the Divorce Court) later that year. Petitioner has not resided in the same household as Mr. Heckaman since their separation. Petitioner was divorced in 1997. In August 1995, the Divorce Court issued its “Findings of Fact and Conclusions of Law for Preliminary Orders” (the provisional order) in the divorce proceeding involving petitioner and Mr. Heckaman. The provisional order provided as follows: Maintenance and Indebtedness. [Petitioner] is entitled to receive maintenance during the pendency of this action retroactive to the date of the filing of 1(...continued) dependency exemption for her daughter, Rebecca Heckaman. 2 Except as otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. All amounts are rounded to the nearest dollar.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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