Marie A. Gonzales - Page 12

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          tion to pay family support had petitioner died before the divorce            
          judgment.  The fact that the unallocated support order is modi-              
          fiable and temporary tells us, at the least, that a court might              
          have reduced Dr. Gonzales' payments rather than terminate them               
          altogether.  Indeed, there are no counterindications.  Accord-               
          ingly, we hold that the requirement of section 71(b)(1)(D) has               
          not been met and, therefore, all payments received by petitioner             
          under the temporary order are not alimony.10                                 
               We have considered the parties' other arguments and find                
          them unpersuasive.                                                           
               To reflect concessions and our conclusion herein,                       
                                                   Decision will be entered            
                                              under Rule 155.                          

               10We need not and do not characterize the disputed payments             
          other than to hold that they were not alimony.                               
               This holding comports with our conclusions reached in prior             
          opinions addressing the characterization of "family support".                
          See, e.g., Miller v. Commissioner, T.C. Memo. 1999-273 (holding              
          that, in Colorado, family support paid under a temporary order is            
          not alimony); Wells v. Commissioner, T.C. Memo. 1998-2 (holding              
          that, in California, family support payments are not alimony);               
          Murphy v. Commissioner, T.C. Memo. 1996-258 (holding that, in                
          California, family support payments are not alimony).                        

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