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all the facts and circumstances. Rather, if the payments fulfill
the requirements of section 71, they are to be considered alimony
and must be included by the payee spouse in gross income. As we
concluded above, both the tuition payments and the attorney's
fees payments fulfill the requirements of section 71 for
inclusion of such payments in gross income. Consequently, we
hold that petitioner must include those payments in gross income
for the years in issue.
Petitioner further argues that the requirements of section
71(b)(1)(D) are not met, because, pursuant to Georgia law, the
payments she received from her former husband are "lump-sum"
alimony and therefore the obligation to continue making payments
does not cease upon petitioner's death. The Georgia Supreme
Court has held that "If the words of the documents creating the
obligation state the exact amount of each payment and the exact
number of payments to be made without other limitations,
conditions or statements of intent, the obligation is one for
lump-sum alimony payable in installments." Winokur v. Winokur,
365 S.E.2d 94, 96 (Ga. 1988). The obligation to pay lump-sum
alimony in installments does not terminate with the death of
either party. See id. at 94.
The settlement agreement in the instant case does not state
the amount or the exact number of tuition payments that
petitioner's former husband is required to make. The settlement
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