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(A) such payment is received by
(or on behalf of) a spouse under a
divorce or separation instrument,
(B) the divorce or separation
instrument does not designate such
payment as a payment which is not
includible in gross income under this
section and not allowable as a
deduction under section 215,
(C) in the case of an individual
legally separated from his spouse
under a decree of divorce or of
separate maintenance, the payee spouse
and the payor spouse are not members
of the same household at the time such
payment is made, and
(D) there is no liability to make
any such payment for any period after
the death of the payee spouse and
there is no liability to make any
payment (in cash or property) as a
substitute for such payments after the
death of the payee spouse.
It is clear the requirements of subparagraphs (A) and (C) of
section 71(b) are satisfied. Ms. Warriner received the cash
payments pursuant to the Amended Order and Decree of Dissolution
issued by the Colorado court, and she and petitioner were not
members of the same household.
We now consider section 71(b)(1)(B), which provides that a
payment will not be alimony if the divorce or separation
instrument designates the payment as not includable in gross
income and not allowable as an alimony deduction. The
designation in the divorce or separation instrument “need not
specifically refer to sections 71 and 215”. Estate of Goldman v.
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Last modified: May 25, 2011