Alan Robert Zinsmeister - Page 11




                                       - 11 -                                         
         Section 71(b)(1), as amended, now defines "alimony or separate               
         maintenance payment" as:                                                     
              any payment in cash if--                                                
                   (A) such payment is received by (or on behalf of)                  
              a spouse under a divorce or separation instrument,                      
                   (B) the divorce or separation instrument does not                  
              designate such payment as a payment which is not                        
              includible in gross income under this section and not                   
              allowable as a deduction under section 215,                             
                   (C) in the case of an individual legally separated                 
              from his spouse under a decree of divorce or of                         
              separate maintenance, the payee spouse and the payor                    
              spouse are not members of the same household at the                     
              time such payment is made, and                                          
                   (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.                                              
              In this case, there is no dispute that the payments at issue            
         satisfy subparagraphs (B) and (C) of section 71(b)(1).  The                  
         disputed issues are whether the payments at issue satisfy the                
         requirements of subparagraphs (A) and (D) of that section.                   
              Qualification under subparagraph (A) centers on the question            
         of whether the payments at issue were "received by (or on behalf             
         of)" Betty.  Petitioner insists that all the disputed payments               
         were made on Betty’s behalf.  Respondent concedes that petitioner            
         made some of these payments on behalf of Betty, but he counters              
         that the bulk of the payments redounded to petitioner’s benefit,             
         and not to Betty’s.                                                          






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Last modified: May 25, 2011