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Child support payments are not included in the payee
spouse's gross income as amounts received as alimony or separate
maintenance. Sec. 71(c).
First, the rental payments were made pursuant to a
separation instrument as required by section 71(b)(1)(A).
Secondly, the separation agreement did not designate the
payment as one that is excluded from treatment as alimony under
section 71 and section 215. Sec. 71(b)(1)(B). In this case, to
the contrary, the separation agreement designates the rental
payments as "additional maintenance" and therefore meets the
section 71(b)(1)(B) requirement.
Thirdly, the parties were legally separated and not members
of the same household during 1990; thus the provisions of section
71(b)(1)(C) are satisfied.
Finally, Dr. Israel is not obligated to pay petitioner's
rent after her death.
Petitioner testified that "the lease has always been in
[her] ex-husband's name." Upon the death of petitioner, Dr.
Israel as lessee may continue to be contractually obligated on
the lease, but the lease payments would not continue to be made
"on behalf of" petitioner. We find that Dr. Israel's obligation
to pay petitioner's rent "on behalf of" petitioner would cease on
petitioner's death.
The rental payments satisfy the section 71(b) requirements.
We find that petitioner's contention that the rental payments are
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Last modified: May 25, 2011