Geralyn M. Randich - Page 22

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          2000, Ms. Randich must include $27,900 (9 months x $2,400 =                 
          $21,600 + 3 months x $2,100 = $6,300) as alimony income under               
          section 71, and Mr. Randich is entitled to a deduction for                  
          alimony pursuant to section 215 in the like amount.                         
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   

                                             Decisions will be entered                
                                        under Rule 155.                               

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