Deborah Lynn Israel - Page 7

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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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