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Accordingly, by operation of Neb. Rev. Stat. section
42-365, the payments described by paragraph 1.f) of the
Annulment Agreement terminate upon the death of Ms. Wagner.
Thus, the payments constitute "alimony" under section 71(b)
because "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" as required by section 71(b)(1)(D). Therefore,
we find that the subject payments constitute “alimony or
separate maintenance payments” within the meaning of
section 71(b) and are deductible under section 215(a).
To reflect the foregoing,
Decision will be entered
under Rule 155.
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