Sandra J. Wolf - Page 3

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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).                    
               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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