- 3 -
month, if the figure exceeds $750.00 per month, the
petitioner shall pay to the respondent a sum equal to
said difference. If said figure equals or is less than
$750.00 p/mo, there will be no adjustment for support
for that quarter.
The support payments were to commence June 7, 1984, and be made
at the office of (or through assignment to) the clerk of the
court.
Petitioner filed Federal income tax returns for taxable
years 1995 through 1997 on Forms 1040A, U.S. Individual Income
Tax Return. No line on the forms was dedicated to “alimony
received”, and no income reported by petitioner was designated as
alimony. Petitioner reported the following amounts and types of
income in each year:
1995 1996 1997
Form W-2 $14,709.75 -0- $20,856.27
Form 1099-R 979.55 -0- -0-
Unspecified -0- 22,097.00 3,022.73
Total income 15,689.30 22,097.00 23,879.00
Respondent issued petitioner a statutory notice of deficiency
reflecting his determination that petitioner received alimony
income of $16,889, $14,380, and $14,715 in each respective year.1
The first issue for decision is whether the amounts received
by petitioner pursuant to the judgment of divorce are includable
in her income under section 71. Petitioner concedes that $150 of
1Respondent also disallowed the earned income credit claimed
by petitioner in each year. This adjustment is computational and
will be resolved by the Court’s holding on the issues in this
case.
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