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Discussion
We decide whether petitioners may deduct the $21,600 as
alimony. Respondent determined they could not. Petitioners
concede in brief that they must prove this determination wrong in
order to prevail. The fact that this case was submitted to the
Court on the basis of a fully stipulated record neither alters
petitioners’ burden of proof nor changes the requirements
otherwise applicable with respect to adducing proof or the effect
of a failure of proof. See Rule 122(b); Kitch v. Commissioner,
104 T.C. 1, 5 (1995), affd. 103 F.3d 104 (10th Cir. 1996).
An individual such as petitioner may generally deduct
payments made during the taxable year to a spouse2 to the extent
that the payments are alimony that is includable in the spouse’s
gross income. See sec. 215(a) and (b). Payments are alimony
that is includable in a spouse’s gross income when each of the
following requirements is met: (1) The payments are made in
cash, (2) the payments are received by (or on behalf of) the
spouse under a divorce or separation instrument, (3) the divorce
or separation instrument does not provide that the payments are
not reportable as alimony, (4) the spouses reside in separate
households at the time the payments are made, (5) the spouses do
not file a joint return, and (6) the payor spouse’s liability for
2 We use the term “spouse” to refer to a present or former
spouse.
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