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that is issued or transferred is not. See sec. 71(b)(1); sec.
1.71-1T(b), Q&A-5, Temporary Income Tax Regs., 49 Fed. Reg. 34455
(Aug. 31, 1984).
Second, only those payments that are received by or on
behalf of a spouse pursuant to a divorce or separation instrument
may qualify as alimony. Amounts that are paid as child support
do not qualify as alimony. See sec. 71(c)(1). Payments made
under a divorce or separation instrument are considered child
support to the extent that they will be reduced upon the
happening of a contingency related to a child, e.g., the child's
reaching a specified age. See sec. 71(c)(2).
Third, alimony does not include amounts that must continue
to be paid after the payee's death. See sec. 71(b)(1)(D).
Whether an obligation to make a payment ceases upon the payee's
death may be determined by the terms of the applicable documents.
If the documents are silent on this matter, the answer lies in
State law. See Sampson v. Commissioner, 81 T.C. 614, 618 (1983),
affd. without published opinion 829 F.2d 39 (6th Cir. 1987); see
also Cunningham v. Commissioner, T.C. Memo. 1994-474.
Turning to the instant facts, we find that few of the
disputed payments qualify as alimony. Most of these payments are
either payments of child support or payments for which petitioner
would remain liable if Ms. Sowell were to die.4 As to the latter
category of payments, nothing in the applicable documents
4 Some of these amounts also were not paid pursuant to the
temporary order or final decree.
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