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Cologne v. Commissioner, T.C. Memo. 1999-102 (spouses separately
using jointly owned second residence on equal basis pursuant to
written separation agreement; husband paying all utilities
entitled to alimony deduction for one-half of same).
We shall determine which portion of the payments made by
Harvey with respect to the marital home and apartment related to
his own occupancy based on the available evidence in the record.
The June 1 letters indicate that both petitioners were tenants
with respect to the lease of the apartment and provided that they
would equally share occupancy in alternating 2-month intervals.
Payments of the rent obligations of the payee spouse under the
terms of a divorce or separation instrument are payments “on
behalf of” the payee spouse that qualify as alimony. Sec. 1.71-
1T(b), Temporary Income Tax Regs., 49 Fed. Reg. 34455 (Aug. 31,
1984). Thus, we conclude that one-half of the rent payments
satisfied Hermine’s liabilities and related to her occupancy of
the apartment, making them deductible as alimony by Harvey, and
includable in Hermine’s income, pursuant to sections 215(a) and
71(a), respectively. The remaining one-half of the rent payments
related to the occupancy of Harvey and are not deductible by him
or includable by her. Similarly, we conclude that one-half of
the payments for furniture rental, to Brooklyn Union Gas, to a
gardener, to Con Edison for electricity, to Quinlan Oil, to Town
& County Pool, to New York Telephone, and for miscellaneous
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