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respondent concedes that $1,050 that petitioner paid to his
former spouse on December 16, 1987 was alimony.
2. Written Separation Agreement Requirement
A taxpayer may deduct alimony or separate maintenance
payments. Sec. 215(a). Alimony is any payment in cash if, among
other requirements, it is received by (or on behalf of) a spouse
under a divorce or separation instrument. Sec. 71(b)(1)(A).
A divorce or separation instrument is: (a) A decree of divorce
or separate maintenance or a written instrument incident to the
decree; (b) a written separation agreement; or (c) a decree
requiring a spouse to pay for the support or maintenance of the
other spouse. Sec. 71(b)(2). No decree was in effect when
petitioner made the payments at issue. Thus, we must decide
whether there was a written separation agreement under section
71(b)(2) before December 19, 1987.
The term "written separation agreement" is not defined by
section 71(b)(2), its legislative history, or the Commissioner's
regulations. Bogard v. Commissioner, 59 T.C. 97, 100 (1972). A
written separation agreement is a clear, written statement of the
terms of support for separated parties. Id. at 101. It must be
a writing that constitutes an agreement. Grant v. Commissioner,
84 T.C. 809, 823 (1985), affd. without published opinion 809 F.2d
260 (4th Cir. 1986).
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