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$55,000 as alimony, “lump sum.” Hence, under Georgia law,
petitioner’s obligation to pay the $55,000 would not have
terminated upon his former wife’s death prior to his making
actual payment to her on August 1, 2000. Winokur v. Winokur,
supra at 94-96; cf. Bisno v. Bisno, 236 S.E.2d 755 (Ga. 1977)
(divorce agreement construed to provide for payment of terminable
periodic alimony to wife where parties therein stated those
alimony payments were intended to be deductible by the husband
for Federal income tax purposes and where payments would
otherwise not qualify to be deducted if husband’s obligation to
make those payments was nonterminable). Accordingly, we hold
that the $55,000 lump-sum payment petitioner made to his former
wife does not qualify to be deducted as alimony paid by him under
section 215. Sec. 71(b)(1)(D); Preston v. Commissioner, T.C.
Memo. 1999-49, affd. on this issue 209 F.3d 1281, 1285 (11th Cir.
2000); see also Human v. Commissioner, T.C. Memo. 1998-65.
To reflect the foregoing,
Decision will be entered
for respondent.
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