- 3 -
however, respondent argues that Mr. Kean should be allowed the
deductions and Ms. Kean should report alimony income.
These 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 Mr. Kean and Ms. Kean
(hereinafter collectively referred to as petitioners).
Unless otherwise indicated, all section references are to
sections of the Internal Revenue Code in effect for the years in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
These cases were submitted fully stipulated pursuant to Rule
122, and the facts are so found. The stipulations of the
parties, with accompanying exhibits, are incorporated herein by
this reference.
Background
Ms. Kean resided in Lawrenceville, New Jersey, when she
filed her petition. Mr. Kean resided in Far Hills, New Jersey,
when he filed his petition.
Petitioners were married on September 12, 1970, in Glen
Cove, New York. Petitioners have three children born in the
marriage: (1) Robert W. Kean IV (born January 26, 1979), (2)
Philip E. Kean (born August 23, 1982), and (3) Cristina D. Kean
(born September 4, 1984) (collectively referred to as the
children).
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