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for the division of petitioners’ marital property and settlement
of all their respective obligations was executed by petitioners
on February 27, 1992, and a final Judgment of Divorce was granted
by the Supreme Court of the State of New York on March 6, 1992.
For both the 1990 and 1991 taxable years, petitioners each
filed Federal income tax returns under the status of married
filing separate return. As noted earlier, Harvey claimed a
deduction for alimony payments of $66,275 in 1990 and $62,999 in
1991. Hermine did not include any amount as alimony in her gross
income for those years.
Respondent issued inconsistent notices of deficiency to
Harvey and Hermine, disallowing Harvey’s alimony deductions and
determining that Hermine must include in gross income for 1990
and 1991, $66,275 and $64,994,6 respectively.
OPINION
“Alimony or separate maintenance payments”, as defined in
section 71(b), are includable in the gross income of the
6 The alimony income determined for Hermine in 1990 matches
the alimony deduction disallowed for Harvey in that year.
However, for 1991 the amount of alimony income determined for
Hermine exceeds the deduction disallowed for Harvey by $1,995.
Furthermore, as with Harvey’s deductions, the income attributed
to Hermine in both years exceeds the amounts stipulated as
received directly by or on behalf of Hermine. As we sustain
respondent’s determination with respect to Hermine’s alimony
income in amounts less than those stipulated as received by her
in each year, these discrepancies are without significance.
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