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2000, petitioner filed a separate Federal tax return, claiming
single rates. During the year in issue, petitioner resided in
Birmingham, Alabama, and Mr. Nodurft resided in Arlington,
Virginia.
On October 9, 2001, the Circuit Court of the City of
Alexandria, Virginia, entered a decree granting the divorce of
petitioner and Mr. Nodurft, which incorporated by reference the
April 17, 1998, separation agreement. When she filed her
petition, petitioner resided in Longwood, Florida.
Discussion
The issue in the instant case is whether the payment
petitioner received from Mr. Nodurft constitutes alimony that is
includable in her income under section 71.2
Section 71 provides:
SEC. 71. ALIMONY AND SEPARATE MAINTENANCE PAYMENTS.
(a) General Rule.-–Gross income includes amounts
received as alimony or separate maintenance payments.
(b) Alimony or Separate Maintenance Payments Defined.–-
For purposes of this section–
1(...continued)
payment of $18,060. The payment in issue is $18,608, and the
parties have not provided an explanation for this discrepancy.
2Petitioner does not argue that sec. 7491 applies in the
instant case. Moreover, the resolution of the instant case does
not depend upon which party has the burden of proof. Rather, the
instant case is decided upon the basis of the fully stipulated
facts and the documents contained in the record.
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