- 10 -
the requirements of section 71(b)(1)(D) and, therefore, does not
qualify as deductible alimony. In view of the foregoing, we
sustain respondent’s determination.
We have considered all of the other arguments made by
petitioner, and, to the extent that we have not specifically
addressed them, we find them to be without merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011