- 20 -
and we have found none. Payments to third parties covering
expenses for shelter, such as utilities, pursuant to a divorce or
separation instrument can certainly constitute alimony. See,
e.g., Graham v. Commissioner, 79 T.C. 415 (1982); Cologne v.
Commissioner, T.C. Memo. 1999-102; Zampini v. Commissioner, T.C.
Memo. 1991-395.
As noted, neither the statute nor the regulations define
“written separation agreement” as used in section 71(b)(2)(B).
With respect to the general requirements of a “written separation
agreement”, we have stated:
Logically, it appears Congress was interested in a
clear statement in written form of the terms of support
where the parties are separated. In this manner it is
administratively convenient for the Commissioner to
apprise himself of the amount of gross income to the
wife and the corresponding deduction allowable to the
husband. * * *[Bogard v. Commissioner, 59 T.C. 97, 101
(1972).8]
We have rejected the Commissioner’s attempt to require
formalities in a separation agreement when we are satisfied that
mutual agreement is evidenced. See id. (rejecting any
requirement that the agreement recite the fact of separation).
Nor need the agreement state a specific dollar amount of support;
it is sufficient if the agreement states an ascertainable
8 Although Bogard v. Commissioner, 59 T.C. 97 (1972),
construed the meaning of “written separation agreement” as used
in a prior version of sec. 71, the regulations provide that the
term has the same meaning under the current statute. See sec.
1.71-1T(a), Q&A-4, Temporary Income Tax Regs., 49 Fed. Reg. 34455
(Aug. 31, 1984).
Page: Previous 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 NextLast modified: May 25, 2011