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Respondent determined a deficiency of $1,391 in petitioner’s
Federal income tax for 2002. Respondent also determined an
accuracy-related penalty under section 6662(a) of $278.20. After
hearing petitioner’s testimony at trial, respondent’s counsel
conceded the accuracy-related penalty. Therefore, the only
remaining issue for decision is whether petitioner received
taxable separate maintenance income under section 71(b).
Background
Some of the facts have been stipulated, and the stipulated
facts are incorporated in our findings by this reference.
Petitioner resided in East Rochester, New York, at the time that
she filed her petition.
Petitioner married Wayne T. Wolf (Wolf) on July 31, 1971.
In 1998, Wolf filed for divorce from petitioner. Petitioner
allowed Wolf to proceed with a default divorce by oral
stipulation dated May 3, 1999.
A Decree of Divorce (divorce decree) was entered by the
Supreme Court of the State of New York, County of Monroe, on
September 13, 1999. The stipulation into which petitioner and
Wolf had entered was incorporated in, but not merged with, the
divorce decree. Under the terms of the divorce decree and the
incorporated stipulation, by which petitioner and Wolf are bound,
Wolf is to pay as maintenance to petitioner $800 per month “until
such time as * * * [Wolf] is eligible to retire from his
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