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Hermine Leventhal
Addition to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1990 $17,957 $4,434 $3,591
1991 17,065 -- --
Harvey R. Leventhal
Year Deficiency
1990 $18,928
1991 14,345
These cases were consolidated for trial, briefing, and
opinion. All section references are to the Internal Revenue Code
in effect for the years in issue, and all Rule references are to
the Tax Court Rules of Practice and Procedure, unless otherwise
indicated.
After concessions,1 the issue for decision is whether
certain payments made by petitioner Harvey Leventhal (Harvey)
constitute alimony or separate maintenance payments, includable
in the gross income of petitioner Hermine Leventhal (Hermine)
under section 71(a) and deductible by Harvey under section
215(a). Respondent issued inconsistent notices of deficiency to
Harvey and Hermine, determining that Harvey was not entitled to
deduct and Hermine was not entitled to exclude from gross income
the disputed payments. At trial and on brief, respondent argues
1 Respondent concedes that petitioner Hermine Leventhal is
not liable for the addition to tax under sec. 6651(a)(1) or the
penalty under sec. 6662(a).
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