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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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