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Goldman v. Commissioner, 112 T.C. 317, 323 (1999), affd. sub nom.
Schutter v. Commissioner, 242 F.3d 390 (10th Cir. 2000). Rather,
the divorce or separation instrument contains a nonalimony
designation if the substance of such a designation is reflected
in the instrument. Id. The Court finds that petitioner’s
divorce decree contains a nonalimony designation within the
meaning of section 71(b)(1)(B). Thus, petitioner’s payment of
$17,900 to Ms. Simpson was not alimony but rather a property
settlement between the spouses. Respondent is sustained on this
issue.
Decision will be entered
for respondent.
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Last modified: May 25, 2011