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Hawley (Ms. Gilbert), for the taxable years 1993, 1994, and 1995
of $7,163, $8,922, and $6,157, respectively. Respondent
determined deficiencies in the Federal income tax of petitioner
Richard C. Hawley, M.D. (Mr. Hawley), for the taxable years 1993,
1994, and 1995 of $21,644, $23,261, and $19,355, respectively.1
After concessions, the issue remaining to be decided in the
instant cases is whether any part of the unallocated child and
spousal support payments constitutes alimony under section 712
that is deductible by the payor spouse, Mr. Hawley, under section
215, and includable in the gross income of the payee spouse, Ms.
Gilbert, under sections 61(a)(8) and 71(a). In the notices of
deficiency and on brief, respondent has taken inconsistent
positions, in that respondent disallowed deductions to Mr. Hawley
and required Ms. Gilbert to report alimony income. Respondent
asks us to allocate the subject payments consistently between
petitioners. Moreover, if we find that the payments constitute
alimony, then we must decide whether Ms. Gilbert is liable under
section 55 for alternative minimum tax because of the increase in
her gross income from the alimony adjustment.
1These cases have been consolidated for purposes of briefing
and opinion because they involve common questions of law and fact
arising from the separation and divorce of petitioners.
2All section references are to the Internal Revenue Code, as
amended, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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