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Alimony or Separate Maintenance
The principal issue in this case is whether the
payments made by petitioner to Ms. Wagner are properly
characterized as "alimony or separate maintenance pay-
ments," deductible under section 215(a). Section 215(b)
provides that the term "alimony or separate maintenance
payment" means "any alimony or separate maintenance payment
(as defined by section 71(b)) which is includible in the
gross income of the recipient under section 71." Section
71(b) provides as follows:
SEC. 71(b). Alimony or Separate Maintenance
Payments Defined.--For purposes of this section--
(1) In General.--The term "alimony or
separate maintenance payment" means any
payment in cash if--
(A) such payment is received by
(or on behalf of) a spouse under a
divorce or separation instrument,
(B) the divorce or separation
instrument does not designate such
payment as a payment which is not
includible in gross income under
this section 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 main-
tenance, the payee spouse and the payor
spouse are not members of the same house-
hold at the time such payment is made,
and
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