- 4 - 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 ofPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011