- 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