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under section 71(b). However, the mortgage payments on the
marital home of $8,331.02 for 1990 and $9,166 for 1991 do so
qualify. In addition, one-half of the rent for the apartment and
one-half of the amounts stipulated as paid for furniture rental,
to Brooklyn Union Gas, to the gardener, to Con Edison, to Quinlan
Oil, to Town & Country Pool, to New York Telephone, and as
miscellaneous expenses for plumbing, electricity, and water
qualify as alimony or separate maintenance payments; the other
half does not. Finally, $6,724 in 1990 and $7,471 in 1991 of the
stipulated insurance payments which the record demonstrates were
for homeowner’s policies covering the marital home, qualify as
alimony or separate maintenance payments; the remaining insurance
payments do not. Thus, in total, Harvey is entitled to deduct as
alimony $23,867.52 for 1990 and $23,877.63 for 1991, and Hermine
must include these amounts as gross income.
To reflect the foregoing and concessions,
Decisions will be entered
under Rule 155.
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