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spouse. While the instrument does not have to be part of the
divorce decree itself, some written agreement must exist that
creates a legally enforceable right to the support payments.
Prince v. Commissioner, supra at 1067.
We recognize that the payments by petitioner were no less in
the nature of support than amounts paid under a divorce decree or
written separation agreement. Congress, however, has imposed
safeguards and restrictions statutorily limiting a deduction to
enumerated situations. The payments made here fall outside those
limits, and we cannot rewrite the applicable statutes. See
Brooks v. Commissioner, supra.
Decision will be entered
for respondent as to the
deficiencies and for petitioner
as to the penalties under section
6662(a).
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Last modified: May 25, 2011