Estelle Kersh - Page 7

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               Petitioner testified credibly that she received only the               
          payments set forth above, rather than larger amounts set forth in           
          the notice of deficiency.  The amounts of the payments received             
          by petitioner pursuant to the Order were $1,600 and $17,400 in              
          1995 and 1996, respectively.  The payments of $1,300 received by            
          petitioner prior to October 15, 1995, are not separate                      
          maintenance payments under section 71(b)(1)(A).                             
               Respondent determined an addition to tax under section                 
          6651(a)(1).  Section 6651(a)(1) provides an addition to tax for             
          failure to file any return required (determined with regard to              
          any extension of time for filing).  Petitioner filed an                     
          application for automatic extension of time to file her 1995 tax            
          return and filed her 1995 tax return within the 4-month extension           
          period.  Petitioner is not liable for the addition to tax under             
          section 6651(a)(1).  See Notice 93-22, 1993-1 C.B. 305, 306.                
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             under Rule 155.                          

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