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2000 (a total of $168,000). There was no court order, judgment,
or written agreement requiring petitioner to pay child, spousal,
or family support to Ali when Ali received those payments. On
June 25, 2001, a State court filed a stipulation between Ali and
petitioner that retroactively (1) deemed petitioner to have paid
one-half of the distributions from SRC to Ali, and (2) deemed
those payments from June 1 to December 31, 2000, to have been
made by petitioner to Ali as unallocated family support in
satisfaction of petitioner’s obligation to provide support during
that period.
The issues for decision are:
1. Whether payments made to Ali before the existence of a
written divorce or separation agreement that were retroactively
deemed to be unallocated family support payments by State court
order are alimony for purposes of section 71(b)(1).1 We hold
that they are not.
2. Whether petitioner may exclude from income the $84,000
that SRC paid on his behalf to Ali in 2000. We hold that he may
not.
1 Section references are to the Internal Revenue Code in
effect for 2000. Rule references are to the Tax Court Rules of
Practice and Procedure.
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