Larry Wade Human - Page 6

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          requirements set forth in section 71(b)(1)(D) have been                     
          satisfied.  In that connection, petitioner maintains that "even             
          though there is no stipulation that the * * * [payments]                    
          terminate upon the death of Mrs. Human * * *, this is implied."             
               For reasons which follow, we agree with respondent.                    
               Pursuant to the Tax Reform Act of 1986, Pub. L. 99-514, sec.           
          1843(b), 100 Stat. 2853, a divorce or separation instrument                 
          executed after December 31, 1984, need not expressly provide for            
          the termination of payments upon the death of the payee spouse in           
          order for such payments to be treated as alimony, provided that             
          such termination is implied under State law.  Notice 87-9, 1987-1           
          C.B. 421, 422.  Thus, we must turn to Georgia law for guidance as           
          to whether an obligation to make the contested payments remained            
          on the part of petitioner in the event of Anita's death.  See               
          Sampson v. Commissioner, 81 T.C. 614, 618-619 (1983), affd.                 
          without published opinion 829 F.2d 39 (6th Cir. 1987).                      
               Georgia law recognizes alimony as either periodic or lump              
          sum.  Winokur v. Winokur, 365 S.E.2d 94, 95 (Ga. 1988).  "Lump              
          sum alimony" may be payable in specified installments or at once.           
          Stone v. Stone, 330 S.E.2d 887, 889 (Ga. 1985).  In Winokur v.              
          Winokur, supra at 96, the Georgia Supreme Court defined lump-sum            
          alimony as follows:                                                         
               If the words of the documents creating the obligation                  
               state the exact amount of each payment and the exact                   
               number of payments to be made without other                            
               limitations, conditions or statements of intent, the                   

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