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may have to alimony from the other party”. We conclude that the
divorce decree clearly, explicitly, and expressly designates the
payments from petitioner’s retirement benefits as nonalimony
payments. Accordingly, petitioners are not entitled to an
alimony deduction. Respondent’s determination is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011