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Florida court would decide it. See Commissioner v. Estate of
Bosch, 387 U.S. 456, 465 (1967). In the absence of a decision by
the highest court, we must apply what we “find to be the state
law, after giving ‘proper regard’ to relevant rulings of other
courts of the State.” Id.
With respect to permanent periodic alimony, it is clear
under Florida law that a payor’s obligation to make payments
ceases upon the death of the payee. See Canakaris v. Canakaris,
382 So.2d 1197, 1202 (Fla. 1980). In our review of Florida law
we have found no case in which the Supreme Court of Florida
directly held that the obligation to pay support under a
temporary order likewise ceases upon the death of the payee. We
are convinced, however, that the court would find that the
general rule applicable to permanent periodic alimony also
applies to temporary support.
There is no compelling distinction--between permanent
periodic alimony and support awarded under a temporary decree--
which would cause the former, but not the latter, to cease upon
the payee spouse’s death. On the contrary, the temporary nature
of the order suggests that the payments would not have survived
petitioner. The District Court of Appeal of Florida, Fourth
District, relied upon this point when it recently addressed a
similar issue in Faile v. Fleming, 763 So.2d 459 (Fla. Dist. Ct.
App. 2000). In that case, the court found that an award of
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