Thomas H. Nelson and Donna J. Zullo Nelson - Page 5

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                    distinguishes support from property                               
                    distribution.  The former is meant to provide                     
                    sustenance support, while the latter involves                     
                    the readjustment of the parties property                          
                    rights.  St Clair v. St. Clair (1983), 9 Ohio                     
                    App. 3d 195; Wolfe, supra.  Other criteria                        
                    which courts have employed in making this                         
                    distinction are whether the award is for a                        
                    definite sum and if it is not subject to                          
                    contingencies.  Vaught v. Vaught (1981), 2                        
                    Ohio App. 3d 264; Bean v. Bean (1983), 14                         
                    Ohio App. 3d 358.  If the periodic payments                       
                    have these characteristics, they are                              
                    considered to be part of the property                             
                    distribution.  Id. at 5.                                          
               In each year in issue, in accordance with the terms of the             
          divorce decree, petitioner paid his former spouse $19,200 ($1,600           
          per month x 12 months).  Alimony deductions with respect to these           
          amounts were claimed on petitioners' Federal income tax returns             
          for those years.  In the notice of deficiency, respondent                   
          disallowed the alimony deductions upon the ground that "the                 
          payments represent a property settlement."                                  
               In general, an individual is allowed to deduct amounts paid            
          as alimony during the taxable year to the individual's spouse, or           
          former spouse.  Sec. 215.  A payment constitutes alimony within             
          the meaning of section 215 if the payment is made in cash                   
          (including checks and money orders payable on demand, sec. 1.71-            
          1T(a), Income Tax Regs., 49 Fed. Reg. 34455(Aug. 9, 1989)), and             
          (1) such payment is received by (or on behalf of) a spouse under            
          a divorce or separation instrument; (2) the divorce or separation           

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