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or separate maintenance and adjusted her income accordingly,
explaining:
In order for the income to be tax free to you, it would
have had to have been so stated in the temporary
support order. * * *
Discussion
Section 61 defines gross income to mean income from whatever
source derived, including alimony or separate maintenance
payments. Sec. 61(a)(8).
Whether a payment constitutes alimony or separate
maintenance within the meaning of section 61(a)(8) is determined
by reference to section 71. Pursuant to section 71, a payment is
alimony if, in addition to meeting other requirements, the
payment is received by (or on behalf of) a spouse under a divorce
or separation instrument. Sec. 71(b)(1)(A). For purposes
relevant to the present dispute, the term divorce or separation
instrument means a decree requiring a spouse to pay for the
support or maintenance of the other spouse. Sec. 71(b)(2)(C). A
decree for support includes any type of court order or decree,
including an interlocutory decree of divorce or a decree of
alimony pendente lite, requiring one spouse to make payments for
the other spouse's support or maintenance. Sec. 1.71-(1)(b)(3),
Income Tax Regs.
The dispute in this case focuses upon whether the docket
sheet entry constitutes a decree, within the meaning of section
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