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of a spouse under a divorce or separation instrument; (2) the
instrument does not designate the payment as a payment that is
not includable in the recipient’s gross income and not allowable
as a deduction to the payor; (3) the payee and payor are not
members of the same household at the time of payment; and (4)
there is no liability to make any payments after the payee’s
death. Secs. 71(b), 215(b).
Because petitioner offered no evidence to show that the
payments were made under a divorce or separation instrument, the
payments do not constitute alimony, and he is not entitled to the
deduction. See Prince v. Commissioner, 66 T.C. 1058, 1067
(1976); Herring v. Commissioner, 66 T.C. 308, 311 (1976); Clark
v. Commissioner, 40 T.C. 57, 58 (1963). Given the disposition of
this issue on this element, we need not discuss the other
elements. Accordingly, respondent’s determination is sustained.
III. Casualty Loss
Section 165(a) allows a deduction for any loss sustained
during the taxable year and not compensated for by insurance or
otherwise. With respect to individuals, deductions for losses
are limited to losses: (1) Incurred in a trade or business; (2)
incurred in a transaction for profit; or (3) of property not
connected with a trade or business or a transaction entered into
for profit, if the losses arise from fire, storm, shipwreck, or
other casualty, or from theft. Sec. 165(c). In order for the
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