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proof of the existence of a contract between the parties and it
must memorialize the parties’ understanding regarding the terms of
alimony payments).
Accordingly, the Initial Payment was not made “under” the
qualifying divorce instrument because it was paid prior to April
1, 2002. Payments not received under a divorce decree or
separation instrument are not deductible under section 215.
Healey v. Commissioner, supra; Ali v. Commissioner, T.C. Memo.
2004-284; Meyer v. Commissioner, supra; Jachym v. Commissioner,
T.C. Memo. 1984-181.
Based on the foregoing, the Court concludes that the Initial
Payment was voluntary because it fell outside of the scope of the
qualified divorce instrument, and it is therefore not alimony
within the meaning of section 71(b)(1).
B. Whether Check Nos. 1129 and 1148 Were
Alimony or Child Support Payments
The divorce decree obligated Mr. Ray to pay child support of
$2,000 per month, with the first payment due and payable on April
1, 2002. All child support payments were required to be made
through the Harris County Child Support Department (department)
and remitted by the department to Ms. Bader.
During the examination, Mr. Ray and the examining agent
assumed that any check in the amount of $3,000, dated after April
1, 2002, was intended as alimony of $2,000 and child support of
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