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Helvering, 292 U.S. 435, 440 (1934). Mr. Maher’s testimony was
credible, and the testimony of other witnesses and documentary
evidence corroborated his testimony. Under the circumstances
presented here, we will rely on Mr. Maher’s testimony to sustain
his burden of establishing error in respondent’s determinations.
Alimony
Section 215(a) permits a deduction for the payment of
alimony which is includable in the gross income of the recipient
under section 71. Section 71(b)(1) defines alimony or separate
maintenance as any cash payment meeting the four criteria
provided in subparagraphs (A) through (D) of that section.
Respondent concedes that Mr. Maher is entitled to an alimony
deduction consisting of one-half of the mortgage payments
(principal and interest) he paid, one-half of the real estate
taxes he paid, one-half of the homeowners insurance he paid, and
the health and automobile insurance he paid on behalf of Mrs.
Maher. Mr. Maher does not argue that he is entitled to an amount
greater than that conceded by respondent. The parties simply
dispute the total amount.
We found that Mr. Maher paid principal and interest for the
mortgage, and real estate taxes on 305 Livermore totaling
$9,271.80, $4,086.33, and $1,546.39, respectively. Accordingly,
one-half of the principal, interest, and real estate taxes equals
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