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decree, great weight is given, however, to the language and
structure of the decree. Griffith v. Commissioner, 749 F.2d 11, 13
(6th Cir. 1984), affg. T.C. Memo. 1983-278. In addition, an
examination of surrounding facts and circumstances may be required.
Yoakum v. Commissioner, 82 T.C. 128, 140 (1984); Gammill v.
Commissioner, supra.
This Court has frequently looked to State law in considering
whether payments between spouses constitute alimony or a property
settlement. See Yoakum v. Commissioner, supra at 136. Under
Florida law, following the termination of a marital relationship,
the financially advantaged spouse must provide support and
maintenance for the financially disadvantaged spouse. Fla. Stat.
Ann. sec. 61.08 (West 1985). Clearly, in this case, petitioner was
the financially disadvantaged spouse. Under Florida law, Dr. Ibach
was obligated to make payments to petitioner for her support. We
believe he did so pursuant to Paragraph 7.
Moreover, there was an equitable property division between
petitioner and Dr. Ibach. Excluding the Paragraph 7 payments,
there was almost an equal division of their property. See Eckroade
v. Eckroade, 570 So. 2d 1347, 1349 (Fla. Dist. Ct. App. 1990).
However, although "State law defines property rights, Federal law
determines the tax consequences which attend these defined rights."
Williams v. Commissioner, T.C. Memo. 1993-163 (citing Sampson v.
Commissioner, 81 T.C. 614, 618 (1983), affd. without published
opinion 829 F.2d 39 (6th Cir. 1987)).
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