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the amount of $1,900; and (3) reimbursement for petitioner’s fall
semester educational expenses in the amount of $1,465.
On her 1995 separate return, petitioner did not include in
her gross income any amount as alimony or separate maintenance
payments.
In the notice of deficiency, respondent determined that
petitioner was required to report as gross income, pursuant to
section 71, the total payment of $39,365 that she received from
Mr. Heckaman during 1995.
Discussion
Section 71(a) provides that gross income includes amounts
received as alimony or separate maintenance payments. See also
sec. 61(a)(8). Section 71(b)(1) defines alimony or separate
maintenance payments as follows:
(1) In General.--The term "alimony or separate
maintenance payment" means any payment in cash
if--
(A) such payment is received by (or on
behalf of) a spouse under a divorce or
separation instrument,
(B) the divorce or separation
instrument does not designate such payment as
a payment which is not includible in gross
income under this section and not allowable
as a deduction under section 215,
(C) in the case of an individual
legally separated from his spouse under a
decree of divorce or of separate
maintenance, the payee spouse and the
payor spouse are not members of the same
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