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between the parties can be resolved merely by examining the
divorce decree in order to determine whether certain payments
petitioner was obligated to make fit within the definition of
alimony set forth in section 71(b). After doing so, we conclude
that petitioners are entitled to the alimony deductions here in
dispute because all of the requirements set forth in the relevant
statutes have been satisfied. The possibility that the payments
might have represented a division of marital property, as
suggested by the local courts after the effective date of the
divorce decree, makes no difference.
To reflect the foregoing,
Decision will be entered
for petitioners.
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Last modified: May 25, 2011