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Commissioner, 242 F.3d 390 (10th Cir. 2000); Medlin v.
Commissioner, T.C. Memo. 1998-378; see also sec. 1.71-1T(b), Q&A-
8, Temporary Income Tax Regs., 49 Fed. Reg. 34455 (Aug. 31,
1984). We conclude that the separation agreement between
petitioner and Mr. Nodurft fails to designate that the payments
to petitioner are not to be deductible by him under section 215
or includable in her gross income under section 71. The
provisions of the separation agreement entitled “Tax Matters”
require petitioner and Mr. Nodurft to file a joint return if
doing so would result in a lower tax liability than if they each
filed a separate return. The agreement does not require that the
payments by him to her be treated as other than alimony.
On the basis of the foregoing, we conclude that the payment
petitioner received from her former husband is alimony and is
includable in her income pursuant to section 71.
To reflect the foregoing,
Decision will be entered for
respondent.
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