Frances J. Ryan - Page 8

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          7.215(E).  The original divorce decree as modified by opinion               
          rendered by the court of appeals limiting alimony to a term of 8            
          years is an order sufficient to satisfy the requirement of                  
          section 71(b)(1)(A).  The court of appeals remanded the matter to           
          the trial court for a specific "modification of the divorce                 
          judgment".  It was not a revocation of the divorce judgment.  We            
          find therefore, that an order for payment was in existence during           
          the taxable years in issue and meets the requirements of section            
               Frances Ryan also argues that Gregory Ryan's payments fail             
          the fourth requirement of section 71(b)(1), which provides that             
          the alimony obligation must terminate upon the payee's death.               
          Section 71(b)(1)(D), however, does not require that the                     
          termination upon death provision be in writing in the divorce               
          instrument; alimony may terminate as a matter of State law upon             
          death of the payee spouse.  See Cunningham v. Commissioner, T.C.            
          Memo. 1994-474.                                                             
               Under Michigan State law, in the absence of a written                  
          provision in the judgment of divorce to the contrary, alimony               
          terminates upon the death of the payee spouse.  Couzens v.                  
          Couzens, 364 N.W.2d 340 (Mich. Ct. App. 1985).  Thus, by reason             
          of the express language in the divorce decree and as a matter of            
          State law, it is clear that payments ordered in the Judgment of             

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