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conditions these payments on the fact that Ms. Sowell is living.
Nor can we find such a condition in applicable State (Georgia)
law. Under Georgia law, alimony is either periodic or lump sum,
see Winokur v. Winokur, 365 S.E.2d 94, 95 (Ga. 1988), and the
mere fact that alimony is payable in installments does not mean
it is periodic, see Stone v. Stone, 330 S.E.2d 887, 889 (Ga.
1985). Lump-sum alimony is payable in installments if the
applicable documents "state the exact amount of each payment and
the exact number of payments to be made without other
limitations, conditions or statements of intent". See Winokur v.
Winokur, supra at 96; see also Stone v. Stone, supra at 889. An
obligation to pay lump-sum alimony in installments does not
terminate upon the payee's death. See Winokur v. Winokur, supra
at 95; see also Human v. Commissioner, T.C. Memo. 1998-106.
As to the non-child-support amounts which would cease upon
Ms. Sowell's death--namely, $212 spent in 1992 for Ms. Sowell's
clothes, $443 spent in 1992 for Ms. Sowell's dentist, $665 spent
in 1992 for Ms. Sowell's dentist, $130 spent in 1992 for Ms.
Sowell's medical bill, $428 spent in 1992 for Ms. Sowell's car
insurance, $2,204 spent in 1992 for Ms. Sowell's car expenses,
$95 spent in 1993 for Ms. Sowell's bills, $209 spent in 1993 for
Ms. Sowell's drug bill, $746 spent in 1993 for Ms. Sowell's
dentist, $1,312 spent in 1993 for Ms. Sowell's dentist, $30 spent
in 1993 for Ms. Sowell's automobile, $454 spent in 1993 for Ms.
Sowell's medical bill, $585 spent in 1993 for Ms. Sowell's car
insurance, $437 spent in 1993 for Ms. Sowell's car repair, $30
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