Neil Jerome Proctor - Page 2

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                    1.  Held:  P’s payments to S relating to his                      
               children’s dental bills are, pursuant to sec.                          
               71(c)(3),1 child support.                                              
                    2.  Held, further, P’s payments to S relating to                  
               her share of his military retirement pay are alimony                   
               and, therefore, deductible pursuant to sec. 215.                       

               Neil Jerome Proctor, pro se.                                           
               Pamela L. Mable, for respondent.                                       


               FOLEY, Judge:  The issues for decision are what portion of             
          certain lump-sum payments made pursuant to a divorce decree                 
          qualifies as child support and what portion qualifies as alimony.           
               Petitioner and Liza Holdman (Ms. Holdman), who were married            
          in 1979, had two children, Dianne and Kimberly.  On December 10,            
          1993, the Superior Court of Pulaski County, Georgia (Superior               
          Court), entered a Final Judgment and Decree (divorce decree)                
          terminating petitioner and Ms. Holdman’s marriage.  The divorce             
          decree required petitioner to pay $675 per month in child                   
          support, maintain medical and dental insurance for each child,              
          and share equally with Ms. Holdman any medical and dental costs             

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code of 1986, as amended.                              

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