- 8 - 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.Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011