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(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
deductible.
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.
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