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(presumably a residence) to Ms. Burkes and requiring her to pay
the mortgage, taxes, and insurance on the property.
Accordingly, there is little room for doubt that the pattern
of judgment entries here designates those items that are alimony
and those that are part of the property settlement. Having made
that distinction, we must consider whether, under Ohio law the
requirement to pay support alimony extends beyond the death of
the payee. If it does not, then the attorney's fees payments
meet the requirements of section 71(b)(1)(D) and are deductible
by Mr. Burkes and includable by Ms. Burkes. Under Ohio law there
is no liability to make alimony support payments for any period
after the death of the payee spouse. See Ohio Rev. Code Ann.
sec. 3105.18(B) (Anderson 1996), and predecessor sections.
Having decided that the $60,000 constitutes alimony within
the meaning of section 71, we must address Ms. Burkes' secondary
argument that she did not receive any of the $60,000 in
attorney's fees until 1991. In that regard, Mr. Burkes deducted
$55,636 as alimony, representing attorney's fees, for 1990 and
$4,364 for 1991. Ms. Burkes reported neither of those amounts,
and respondent determined that Ms. Burkes should have included
the $55,636 for 1990 and $4,364 for 1991. Ms. Burkes' position
is one of constructive receipt in that she argues that because
the attorney's fees were obtained by means of a judgment and
garnishment of Mr. Burkes' funds and were received late in 1990
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