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Discussion
We must decide whether all or any part of the predivorce
unallocated support payments made by Mr. Hawley to Ms. Gilbert
qualify as alimony to the payee spouse, Ms. Gilbert, includable
in gross income under sections 61(a)(8)6 and 71(a)7 and
deductible by the payor spouse, Mr. Hawley, under section 215.8
To be considered alimony unallocated support payments must
conform to the requirements of section 71(b). Lovejoy v.
Commissioner, 293 F.3d 1208 (10th Cir. 2002), affg. Miller v.
Commissioner, T.C. Memo. 1999-273; Zinsmeister v. Commissioner,
T.C. Memo. 2000-364; Gonzales v. Commissioner, T.C. Memo. 1999-
332. Section 71(b) provides in part:
SEC. 71(b). Alimony or Separate Maintenance
Payments Defined.-–For purposes of this section–-
(1) In general.–-The term “alimony or separate
maintenance payment” means any payment in cash if–
6 SEC. 61(a). General Definition.--Except as otherwise
provided in this subtitle, gross income means all income
from whatever source derived, including (but not limited to)
the following items:
* * * * * * *
(8) Alimony and separate maintenance payments; * * *
7 SEC. 71(a). General Rule.-–Gross income includes
amounts received as alimony or separate maintenance
payments.
8 SEC. 215(a). General Rule.–-In the case of an
individual, there shall be allowed as a deduction an amount
equal to the alimony or separate maintenance payments paid
during such individual’s taxable year.
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Last modified: May 25, 2011