- 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 underPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011