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within the definition of alimony under section 71(b). See sec.
71(b)(1)(D).
In contrast, respondent, relying on several Oklahoma State
court decisions, contends that petitioner’s obligation to pay
Mrs. Berry’s attorney’s fees would not have terminated upon Mrs.
Berry’s death.
The parties have not cited any Oklahoma State court case
deciding the narrow legal question presented herein, and we are
not aware of any such case. Under the circumstances, we must do
our best “to discern what such State’s highest court would
decide.” Estate of Young v. Commissioner, 110 T.C. 297, 302
(1998).
We begin our analysis of State law with Okla. Stat. Ann.
tit. 43, �110 A.1.e (West Cum. Supp. 1999), which vests Oklahoma
courts with the authority to issue temporary orders regarding
attorney’s fees in divorce actions.3 In conjunction with this
provision, Okla. Stat. Ann. tit. 43, �110 B. (West Cum. Supp.
1999), provides in pertinent part:
3 Okla. Stat. Ann. tit. 43, �110A.1.e (West Cum. Supp.
1999), provides in pertinent part:
�110. Orders concerning property, children, support
and expenses
A. After a petition has been filed in an action
for divorce or separate maintenance either party may
request the court to issue:
1. A temporary order:
* * * * * * *
e. regarding attorney’s fees * * *
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