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71(b).1 The stipulated facts establish that Ronald Murphy was
ordered to pay “family support”. Under California law, an order
of “family support” is an order that combines child and spousal
support. See Cal. Fam. Code secs. 92, 4066 (West 1994).2 Once
1 Sec. 71(b)(1) provides:
(b) Alimony Or Separate Maintenance Payments
Defined.--For purposes of this section--
(1) In General.--The term "alimony or separate
maintenance payment" means any payment in cash if--
(A) such payment is received by (or on behalf
of) a spouse under a divorce or separation
instrument,
(B) the divorce or separation instrument does
not designate such payment as a payment which is
not includible in gross income under this section
and not allowable as a deduction under section
215,
(C) in the case of an individual legally
separated from his spouse under a decree of
divorce or of separate maintenance, the payee
spouse and the payor spouse are not members of the
same household at the time such payment is made,
and
(D) there is no liability to make any such
payment for any period after the death of the
payee spouse and there is no liability to make any
payment (in cash or property) as a substitute for
such payments after the death of the payee spouse.
2 The California Family Code, enacted in 1992 and operative
from Jan. 1, 1994, was derived from the family law provisions of
the California Civil Code, Code of Civil Procedure, Evidence
Code, and Probate Code. Prior to the enactment of Cal. Fam. Code
secs. 92 and 4066, "family support" was made available under Cal.
Civ. Code secs. 4811(d) and 4721(p)(West 1983). See In re
Marriage of Leathers, 221 Cal. Rptr. 78, 81 (Ct. App. 1985);
People v. Dilday, 25 Cal. Rptr. 2d 386, 387 (App. Dept. Super.
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