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Amended section 71 applies with respect to (1) divorce and
separation instruments executed after December 31, 1984, and
(2) any such instruments executed before January 1, 1985, but
modified on or after that date if the modification expressly
provides that amended section 71 applies to such modification.
DEFRA sec. 422(e), 98 Stat. 798.
In his reply brief, Mr. Bangs argues that section 71 before
its amendment by DEFRA does not apply in the instant cases
because he and Ms. Platt “effectively stipulated” that amended
section 71 applies.14 We reject that argument. We note ini-
tially that although Mr. Bangs and Ms. Platt take the position on
brief that amended section 71 applies in these cases, they did
not stipulate that that section applies. Even if Mr. Bangs and
13(...continued)
executed after Dec. 31, 1984, and (2) any such instruments
executed before Jan. 1, 1985, but modified on or after that date
if the modification expressly provides that amended sec. 215
applies to that modification. DEFRA sec. 422(e), 98 Stat. 798.
The parties do not address whether sec. 215 before its amendment
by DEFRA or amended sec. 215 applies in these cases. On the
record before us, we hold that sec. 215 before its amendment by
DEFRA, and not amended sec. 215, applies.
14In his reply brief, Mr. Bangs also argues that amended
section 71 applies because “the Commissioner made the assessments
against both sets of taxpayers in order to avoid being ‘whip-
sawed’”. We reject that argument. That respondent made the
respective determinations at issue in order to avoid being
whipsawed is irrelevant to resolving whether sec. 71 before its
amendment by DEFRA or amended section 71 applies in these cases.
In her reply brief, Ms. Platt does not address respondent’s
argument that sec. 71 before its amendment by DEFRA, and not
amended section 71, applies in these cases.
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Last modified: March 27, 2008