- 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.
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