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debts, was includable in petitioner's income as alimony or
separate maintenance under section 71.
Gross income includes amounts received as alimony. See
secs. 71(a), 61(a)(8). Alimony is defined by section 71(b)(1) as
any cash payment meeting the following four criteria:
SEC. 71(b)(1). In general.--The term "alimony or
separate maintenance payment" means any payment in cash
if--
(A) such payment is received by (or on behalf of)
a spouse under a divorce or separation instrument,
(B) the divorce or separation instrument does not
designate such payment as a payment which is not
includible in gross income under this section and not
allowable as a deduction under section 215,
(C) in the case of an individual legally separated
from his spouse under a decree of divorce or of
separate maintenance, the payee spouse and the payor
spouse are not members of the same household at the
time such payment is made, and
(D) there is no liability to make any such payment
for any period after the death of the payee spouse and
there is no liability to make any payment (in cash or
property) as a substitute for such payments after the
death of the payee spouse.
These requirements are limited by section 71(c), which
provides that alimony shall not include any part of a payment
which the terms of the divorce instrument fix as a sum payable
for the support of the children of the payor spouse. Thus, if
the payments made by Mr. Simpson to petitioner meet the
requirements of the four enumerated criteria and are not fixed as
child support, the payments are alimony and are includable in
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