Margaret Carol Burns - Page 3

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               Respondent determined a deficiency in petitioner's Federal             
          income tax for 2002 of $2,745.  The sole issue for decision is              
          whether certain payments petitioner received from her former                
          spouse during 2002 are includible in petitioner's income under              
          section 71(a).                                                              
               Some of the facts have been stipulated and are so found.  We           
          incorporate by this reference the stipulation of facts and the              
          exhibits attached thereto.  At the time the petition was filed,             
          petitioner resided in Pensacola, Florida.                                   
               Petitioner and William Mills Burns (Mr. Burns) were married            
          in March 1989 and lived together as husband and wife in a house             
          they mutually owned (marital home) until their separation around            
          August 2000.  After their separation, Mr. Burns did not reside in           
          the marital home.  Early in 2001, petitioner and Mr. Burns                  
          discussed and agreed to the terms for dividing their property and           
          divorcing.  Petitioner summarized the general terms of their                
          agreement in a handwritten outline.  The outline provided, inter            
          alia, that (1) the marital home was to be sold with 60 percent of           
          the net proceeds going to petitioner and the remaining 40 percent           
          going to Mr. Burns, (2) petitioner would have sole use of the               
          marital home until the sale was complete, and (3) Mr. Burns would           
          pay petitioner "$1400 a month for house, yard, & animals, until             
          house sells", and "$500 a month after house sells until I                   

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