Frances J. Ryan - Page 7

                                        - 7 -                                         

                    (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 and                 
               there is no liability to make any payment (in cash or                  
               property) as a substitute for such payments after the                  
               death of the payee spouse.                                             
          Sec. 71(b)(1)(A)-(D).  Accordingly, if any portion of the                   
          payments made by Gregory Ryan fails to meet any of the four                 
          enumerated criteria, that portion is not alimony and is not                 
               Frances Ryan first argues that Gregory Ryan's payments do              
          not satisfy the requirement of section 71(b)(1)(A), which                   
          provides that payments must be received under a divorce or                  
          separation instrument.  She contends that the court of appeals              
          opinion effectively revoked all language in the Judgment of                 
          Divorce as to how long and the conditions under which Gregory               
          Ryan's payments were to be made.  She argues that no order for              
          payment of alimony existed at all after May 1991.                           
               Michigan Court Rule 7.215(D) provides that an "opinion or              
          order is notice of the entry of judgment of the Court of                    
          Appeals".  The opinion becomes final after the time for appealing           
          to the Michigan Supreme Court has expired.  Mich. Ct. R.                    

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011