- 8 - (B) the divorce or separation instrument does not designate such payment as a payment which is not includible in gross income under this section and not allowable as a deduction under section 215, (C) in the case of an individual legally separated from his spouse under a decree of divorce or of separate maintenance, the payee spouse and the payor spouse are not members of the same household at the time such payment is made, and (D) there is no liability to make any such payment for any period after the death of the payee spouse * * *. (Emphasis added.) For purposes relevant to the present dispute, the term "divorce or separation instrument" underscored above means a decree requiring a spouse to pay for the support or maintenance of the other spouse. Sec. 71(b)(2)(C). Such a decree must be enforceable at the time it is issued. See Taylor v. Commissioner, 55 T.C. 1134, 1139-1140 (1971); White v. Commissioner, T.C. Memo. 1984-65. According to Marta, the spousal support payments made by Norman between January 6, and June 9, 1992, do not constitute alimony within the meaning of section 71(b)(1) because the Minute Order incorporating the Tentative Decision was not an enforceable divorce or separation instrument within the meaning of section 71(b)(2) at the time it was issued. On the other hand, Norman and respondent maintain that the Minute Order incorporating the Tentative Decision suffices under section 71(b)(2)(C) as a support decree, thereby permitting Norman to deduct the support payments at issue on his 1992 tax return and requiring theirPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011