Marlin G. Springer - Page 15

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          separate maintenance were deductible by the payor.  Installment             
          payments discharging the obligation to pay a principal sum                  
          generally were not periodic payments and thus were not deductible           
          by the payor.  An exception existed where installment payments              
          were deemed periodic payments if the payments either (1) lasted             
          or might have lasted more than 10 years from the date of the                
          divorce decree, or (2) were contingent upon the death of either             
          party, the payee’s remarriage, or a change in the economic status           
          of either party.9                                                           
               In the cases respondent relies on, taxpayers attempted to              
          qualify for the exceptions under prior law by arguing that                  
          installment payments and periodic payments were part of an                  
          overall plan for support and were to be viewed as a single stream           
          of payments.  These cases involved attempts by taxpayers to                 
          “camouflage” installment payments by means of combining them with           
          periodic payments.  Bernstein v. Commissioner, supra at 445.  The           
          payment provisions in the cases under prior law contained                   
          contradictory terms or lacked any indication that they were                 
          intended to be read in conjunction with each other.  These                  
          factual scenarios are readily distinguishable from the instant              
          situation.  Current law does not involve the issue of whether               
          payments are periodic or installment payments, and petitioner is            

               9See Yoakum v. Commissioner, 82 T.C. 128, 136 (1984); former           
          sec. 71(c)(1); former sec. 1.71-1(d)(3)(i) and (ii), Income Tax             

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