- 7 - “reasonable monthly living expenses” and “temporary relief” in a temporary relief order could not support a contract claim by the payee spouse after the payor spouse’s death. The court stated: The order was a temporary relief order, a non-permanent agreement. It is clearly established that the obligation to pay permanent alimony dies with the obligated party, so that to overcome this general rule, “there must be an express indication of an intention to the contrary” in an agreement between the parties. A temporary relief order carries less of a suggestion of permanency than an award of permanent alimony. No reading of the temporary relief order implied that David intended that support payments referenced in the order were to continue after his death. Id. at 460 (citation omitted). Similarly, in this case nothing in the temporary order indicates an intention that the support payments were to continue after petitioner’s death. Based upon our analysis of Florida law, we hold that Mr. Reed’s obligation to make the payments under the temporary order would have ceased upon petitioner’s death by operation of law. Petitioner argues that these six $4,000 payments are properly characterized as child support payments. Portions of payments “which the terms of the divorce or separation instrument fix (in terms of an amount of money or a part of the payment) as a sum which is payable for the support of children of the payor spouse”, sec. 71(c)(1), are not included in the definition of alimony or separate maintenance payments. See sec. 71(c)(1); Ambrose v. Commissioner, T.C. Memo. 1996-128. Nothing in the order fixes any portion of the $4,000 payments as child support. Petitioner asserts that the support she had sought from the courtPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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