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constitutes alimony or a separate maintenance payment under
section 71(b). The other half of each of Mr. Harris’s mortgage
payments is attributable to his own mortgage obligation and thus
does not qualify as alimony.
Petitioners have not produced any evidence of other payments
that could be considered alimony or separate maintenance. We
hold that petitioners are entitled to an alimony deduction
limited to the $1,317 total of the three spousal support payments
for October, November, and December 2002 plus one-half of each
$561 monthly mortgage payment for May through December 2002.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: November 10, 2007