Dwight S. & Antonina K. Platt - Page 7




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          failure of proof.11  Rule 122(b); Borchers v. Commissioner, 95              
          T.C. 82, 91 (1990), affd. 943 F.2d 22 (8th Cir. 1991).                      
               In support of his argument that the monthly payments at                
          issue are deductible or excludable from his income and includible           
          in Ms. Platt’s income for the taxable year 2002, Mr. Bangs                  
          advances several arguments.  We first address Mr. Bangs’ argument           
          that the monthly payments at issue constitute alimony under                 
          section 71 and are deductible under section 215(a).  Ms. Platt              
          and respondent take the position that those payments are not                
          alimony under that section.12                                               
               In advancing their respective positions on brief as to                 
          whether the monthly payments at issue constitute alimony under              
          section 71, Mr. Bangs and Ms. Platt rely on section 71 as amended           
          by the Deficit Reduction Act of 1984 (DEFRA), Pub. L. 98-369,               
          sec. 422(a), 98 Stat. 795 (amended section 71).  Respondent                 
          argues that amended section 71 does not apply to those payments.            
          We agree with respondent.13                                                 


               11The parties do not address sec. 7491(a).  In any event, we           
          need not decide whether the burden of proof shifts to respondent            
          under that section.  That is because resolution of the issue                
          presented here does not depend on who has the burden of proof.              
               12Respondent in each of these cases is in essence a stake-             
          holder.  On brief, however, respondent agrees with Ms. Platt’s              
          position.                                                                   
               13DEFRA also amended sec. 215 (amended sec. 215).  DEFRA,              
          Pub. L. 98-369, sec. 422(b), 98 Stat. 797.  That amendment                  
          applies with respect to (1) divorce and separation instruments              
                                                             (continued...)           





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