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fails to meet any one of the four enumerated criteria, that
portion is not alimony and is thus not deductible by petitioner.
Neither of the parties argues that the requirements of
subparagraphs (A), (B), and (C) of section 71(b)(1) have not been
satisfied. Their disagreement focuses on the provisions of
subparagraph (D).3 Respondent claims that the amount in issue
was paid for petitioner's former wife's attorney's fees and
costs, and the liability to make such payments would not have
terminated upon petitioner's former wife's death. Respondent
therefore argues that the requirements of subparagraph (D) are
not satisfied and that the payments are accordingly not alimony.
Petitioner argues that the payments in issue were alimony but
offers no legal authority in support of his position.4 Based on
various statements made at trial, as well as petitioner's trial
3 Sec. 71(b)(1)(D) 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--
* * * * * * *
(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.
4 Petitioner filed a one-page statement of facts and
accompanying correspondence as his brief. No legal authorities
were presented, nor did petitioner address the merits of his
case.
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