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divorce in Colorado, which ordered that unallocated support
payments continue “until further Order of Court.” We conclude
that the provision in issue in Miller, is similar to the
provision in issue in the instant case because the unallocated
support payments may continue beyond the death of the payee
spouse at the discretion of the Pennsylvania court.
Consequently, we have no reason to conclude that Mr. Hawley’s
obligation to make unallocated support payments under the
February 4, 1992, separation instrument terminates upon the death
of Ms. Gilbert. See generally Hoover v. Commissioner, 102 F.3d
at 848.
Accordingly, we hold that Mr. Hawley’s obligation to provide
unallocated support to Ms. Gilbert and their children may
continue after the death of Ms. Gilbert and consequently hold
that subparagraph (D) of section 71(b)(1) has not been satisfied.
Having found the unallocated support payments do not constitute
alimony, we hold that Ms. Gilbert is not liable for the section
55 alternative minimum tax.
We have considered all of the contentions and arguments of
the parties that are not discussed herein, and we find them to be
without merit, irrelevant, or moot.
To reflect the foregoing,
Decisions will be entered
under Rule 155.
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