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agreement merely provides that the tuition payments cannot exceed
$44,800. Moreover, petitioner's former husband's obligation to
pay petitioner's tuition is subject to the condition that
petitioner remain in school and maintain a "C" average.
Accordingly, the tuition payments are not lump-sum alimony and
Georgia law would not impose an obligation on petitioner's former
husband to continue making such payments after petitioner's
death. The tuition payments, therefore, satisfy all of the
requirements of section 71 for inclusion of such payments in
gross income.
Similarly, the payment of attorney's fees pursuant to
paragraph 11.01 of the settlement agreement is not payment of
lump-sum alimony. Although the settlement agreement specifies
the amounts of the payments and their duration, paragraph 4.01(c)
of the settlement agreement, when read in conjunction with
paragraph 11.01, provides that the attorney's fees payments,
because they are subsumed within the alimony payments, are
subject to the condition that they terminate upon petitioner's
death, petitioner's former husband's death, or on petitioner's
remarriage. Accordingly, the attorney's fees payments are not
lump-sum alimony, and Georgia law would not impose an obligation
on petitioner's former husband to continue making such payments
after petitioner's death. The attorney's fees payments,
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