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through (D) of that section.
Respondent contends that Mr. Meyer is not entitled to any
alimony deduction with respect to payments he made prior to May
1995 because they were not made pursuant to a divorce decree or
separation instrument as required by section 71(b)(1)(A).
Section 71(b)(1)(A) defines alimony or separate maintenance
payments as any payment made in cash if such payment is received
by a spouse under a divorce or separation instrument. “Divorce
or separation instrument” is defined in section 71(b)(2) as a
decree or written instrument meeting any of the requirements in
subparagraphs (A), (B), or (C). Payments not received under a
divorce or separation instrument are not deductible under section
215. Healey v. Commissioner, 54 T.C. 1702 (1970), affd. without
published opinion 71-2 USTC par. 9536, 28 AFTR 2d 71-5217 (4th
Cir. 1971); Jachym v. Commissioner, T.C. Memo. 1984-181; see also
White v. Commissioner, T.C. Memo. 1984-65.
The payments Mr. Meyer made before May 1995, the date of the
Hawaii State court order, were voluntary in nature as they were
not mandated by a qualifying divorce or separation instrument at
the time they were made. Accordingly, the payments Mr. Meyer
made before May 1995 are not deductible.
Dependency Exemptions
Section 151(a) and (c) allows a deduction for a “dependent”
as defined in section 152. Sons or daughters of the taxpayer,
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