Mary C. Theurer - Page 2




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               The primary issue for decision is whether $240,000                     
          petitioner received from her husband in 1999 is to be treated as            
          taxable alimony.                                                            

                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
               At the time the petition was filed, petitioner resided in              
          Palmdale, California.                                                       
               On February 25, 1998, after 21 years of marriage and after             
          having three children together, petitioner and her husband                  
          separated.  On April 22, 1998, petitioner filed for divorce in              
          Los Angeles Superior Court.                                                 
               On July 7, 1998, in the above divorce proceeding, the Los              
          Angeles Superior Court ordered petitioner’s husband to pay to               
          petitioner $20,000 per month continuously “until further order              
          of court, death of either party, [or] remarriage of  * * *                  
          [petitioner], whichever first occurs”.  The July 7, 1998, court             
          order also provided that “It will be determined at a future date            
          by settlement, or court order, if the [$20,000 monthly] sum                 
          constitutes child or spousal support or some combination                    
          thereof”.                                                                   
               In 1999, pursuant to the above court order, petitioner                 
          received from her husband a total of $240,000.                              
               On January 12, 2000, the Los Angeles Superior Court amended            
          the July 7, 1998, order by entering a minute order stating that             






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