- 5 -
Discussion
A motion for summary judgment may be granted if the
pleadings and other materials demonstrate that no genuine issue
of material fact exists and the decision can be rendered as a
matter of law. Rule 121(b). As noted above, the parties agree
that this case may be resolved by summary judgment, and we are
satisfied that no genuine issue exists as to any of the material
facts. We proceed accordingly.
Section 215(a) allows as a deduction to the payor an amount
equal to the alimony or separate maintenance payments made during
the payor's taxable year that are includable in the recipient's
gross income under section 71(a). Whether a payment constitutes
alimony or separate maintenance within the meaning of sections
71(a) and 215(a) is determined by reference to section 71(b).
Section 71(b) defines an alimony or separate maintenance
payment as follows:
(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
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011