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(D) there is no liability to make
any such payment for any period after
the death of the payee spouse and there
is no liability to make any payment (in
cash or property) as a substitute for
such payments after the death of the
payee spouse.
If the payments made by petitioner fail to meet each of the
four criteria enumerated by section 71(b)(1), then the
payments are not "alimony or separate maintenance payments"
and are not deductible by petitioner under section 215(a).
As stated in respondent's reply brief, "Both
petitioner and respondent agree that payments made by
petitioner meet the requirements contained in I.R.C. sec.
71(b)(1)(A), (B), and (C)." Therefore, the sole question
remaining is whether the subject payments satisfy the
requirements of subparagraph (D).
Respondent takes the position that the requirements
of subparagraph (D) are not satisfied for the following two
reasons: "First, there is no reference in the Annulment
Agreement which requires the termination of the support
payments upon Wagner's death. Second, there appears to
be a specific requirement in the agreement for Pettid to
continue the payments should Wagner die."
Contrary to respondent's first position, we conclude
that petitioner's liability to make payments under para-
graph 1.f) of the Annulment Agreement terminates upon
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