Feliciano and Debora Ribera - Page 5

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          memorandum, petitioner apparently believes that the payments in             
          question were alimony because they represent payments for                   
          arrearages in alimony or, alternatively, even if they represent             
          payments for attorney's fees, they are still in the nature of               
          spousal support and therefore deductible alimony.                           
               Petitioner emphasizes that the order which garnished his               
          wages to pay the attorney's fees was titled “Earnings Withholding           
          Order For Support” and, therefore, contends that the payments               
          made to the attorneys were for support and are properly                     
          considered alimony.  It is well settled that the labels which the           
          parties or a State court attach to payments are not conclusive.             
          Yoakum v. Commissioner, 82 T.C. 128, 140 (1984).  Rather, the               
          determination rests upon all of the surrounding facts and                   
          circumstances.  Id.  Petitioner bears the burden of proof.  Rule            
          142(a).  Petitioner offered no evidence showing that the                    
          attorney's fee obligation would end at his former wife's death.             
          We found petitioner's statements that the payments were for                 
          arrearages in alimony and/or spousal support not to be credible.            
          Respondent's witness, Maria's divorce attorney, was, on the other           
          hand, credible in her explanation that the payments in issue were           
          for attorney's fees and costs awarded by the State court that               
          would not have terminated upon Maria's death.  There is                     
          sufficient evidence in the record, based on all of the facts and            
          circumstances, that the payments in issue were for attorney's               
          fees, and the liability to make such payments would not have                




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