Lawrence Robert Gamer - Page 11

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          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.                          


























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