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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.
If any portion of the payments made by petitioner fails to meet
any one of the four enumerated criteria, that portion is not
alimony and thus is not deductible by petitioner.
Moreover, payments made for child support are not
deductible under section 215. Sec. 71(c). Child support is that
part of the payment which the terms of the divorce instrument
fixed as payable for the support of the children of the payor
spouse. Sec. 71(c)(1). An amount is treated as fixed under
section 71(c)(1) if it will be reduced on the happening of a
contingency specified in the divorce instrument relating to a
child (such as attaining a specified age, marrying, dying,
leaving school, or a similar contingency) or at a time which can
clearly be associated with a contingency related to the child.
Sec. 71(c)(2).
Respondent argues that the family support payments made by
petitioner fail to qualify as deductible alimony. In making that
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