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whether "the payment was for a period which could not end after
[the spouse's] death", rather than whether the liability could
survive the death of the spouse. We do not agree. Section
71(b)(1)(D) states: "there is no liability to make any such
payment for any period after the death" of the spouse. The
operative phrase is "no liability to make any such payment" after
the payee's death. In short, the question is whether the
liability would survive the wife's death. See Ribera v.
Commissioner, T.C. Memo. 1997-38, affd. without published opinion
__ F.3d __ (9th Cir 1998). It may be that under Georgia law,
which controls here, the liability for support or alimony
payments would be extinguished by the payee's death, but the
liability here was for attorney's fees. Petitioner points us to
no authority, and we have discovered none, that such a debt would
be extinguished by the wife's death. Cf. Heffron v.
Commissioner, T.C. Memo. 1995-253, affd. without published
opinion sub nom. Murley v. Commissioner, 104 F.3d 361 (6th Cir.
1996). We sustain respondent's disallowance of the deduction.
Respondent also determined that petitioner was liable for an
accuracy-related penalty under section 6662(a) based on the
underpayment resulting from the claimed deduction. Section
6664(c)(1) provides, however, that no penalty shall be imposed if
there was a reasonable cause for the underpayment and the
taxpayer acted in good faith. Section 71(b) is a somewhat
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