- 5 - Sec. 1.71-1T(c), Q&A-17, Temporary Income Tax Regs., 49 Fed. Reg. 34451, 34456 (Aug. 31, 1984) (emphasis added). According to respondent, the payments are child support, and, therefore, petitioner is not entitled to an alimony deduction for making the payments. Petitioner points out that the payments fit within the definition of alimony as set forth in section 71(b)(1): (1) The payments were made pursuant to a divorce decree; (2) the divorce decree did not designate the payments as ones that are excluded from treatment as alimony under section 71 and section 215; (3) petitioner and Ms. Lowe were legally separated and not members of the same household during the year 2000; and (4) petitioner was not obligated to make the payments after Ms. Lowe’s death. Petitioner’s position, however, fails to take into account the provision in the agreement that provides that the payments are subject to termination in the event that Ms. Lowe does not continue to care for Michael. This contingency is clearly related to petitioner’s son Michael. Therefore, for Federal income tax purposes, the payments are considered child support and not alimony. Respondent’s disallowance of petitioner’s alimony deduction is, therefore, sustained. Reviewed and adopted as the report of the Small Tax Division.Page: Previous 1 2 3 4 5 6 7 Next
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