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plumbing, electrical, and water expenses, whether made with
respect to the marital home or the apartment, related to the
occupancy of Harvey. These expenditures do not appear to have
been capital in nature but merely ordinary expenses of operation
and maintenance. Thus, one-half of these payments were not
received “on behalf of” Hermine. The remainder were, and are
therefore alimony includable in Hermine’s income and deductible
by Harvey.
The mortgage payments on the marital home and payment of
premiums on the homeowner’s policies covering the home require
different treatment. Hermine held sole title to the marital
home. Neither Hermine nor Harvey offered evidence concerning the
terms of the mortgage indebtedness on it. In the absence of any
other evidence, we rely on Hermine’s stipulation that the
mortgage payments on the marital home were “on her behalf” to
conclude that Hermine alone was liable on the indebtedness. The
temporary regulations provide that payment of the mortgage
liabilities of the payee spouse under the terms of a divorce or
separation instrument qualifies as alimony, see sec. 1.71-1T(b),
Q&A-6, Temporary Income Tax Regs., supra, and thus an amount
equal to the stipulated mortgage payments on the marital home
must be included in income by Hermine and is deductible by
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