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children survives the death of the payee spouse does not, in and
of itself, cause all or any part of an unallocated support
obligation (such as California family support) to fail to qualify
as alimony by reason of section 71(b)(1)(D).
Background
This case is before the Court fully stipulated under Rule
122. The stipulation of facts and, except as provided below, the
attached exhibits are incorporated herein by this reference.3
Petitioner resided in San Diego, California, when he filed
his petition. During his 1999 taxable (calendar) year and at all
relevant times, petitioner accounted for his Federal income tax
liability using the cash method of accounting.
Petitioner and his former spouse, Carmen B. De Berry
(Carmen), were married on June 11, 1983. They had two children:
Anthony M. Berry, who was born on January 22, 1985, and Natalie
M. Berry, who was born on July 10, 1987.
On May 5, 1994, Carmen filed a petition for legal separation
from petitioner in the San Diego County Superior Court (the
Superior Court), which led to a proceeding for dissolution of
their marriage.
Petitioner and Carmen eventually agreed to a settlement.
Petitioner’s counsel recited the terms of the settlement in open
3 Respondent objects to petitioner’s exhibits 5 and 12 on
the ground of relevance. We address these objections in our
discussion.
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