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the recipient’s income. See secs. 61(a)(8) and 71(a). The
phrase “alimony or separate maintenance payments” is defined as
follows:
SEC. 71(b)(1). In general.--The term “alimony or
separate maintenance payment” means 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 determining whether payments meet this definition, the labels
used by taxpayers in an instrument are not controlling. See
Benedict v. Commissioner, 82 T.C. 573, 577 (1984).
The first amounts at issue in this case are the six payments
of $4,000 each which petitioner received pursuant to the
temporary order. The temporary order stated in relevant part:
As and for temporary spousal support, Husband [Mr.
Reed] will pay to the Clerk of the Circuit Court, St.
Johns County, Florida, for disbursement to the Wife
[petitioner] a monthly sum of $4,000.00 commencing on
July 1, 1994 and each month thereafter until further
Order of Court. He shall also pay an additional sum of
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