Mary K. Heckaman - Page 4




                                        - 4 -                                         

          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                          





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011