- 18 -
fail to qualify as alimony for Federal income tax purposes. In
addition, a corresponding amount of any payment which is to be
made before the payee spouse’s death, and which otherwise would
be deductible as alimony, fails to qualify as well. Because
respondent determined as much with respect to the payments in
dispute, we sustain that determination.
All arguments for a contrary result have been considered,
and we have concluded that those arguments not discussed herein
are without merit. Accordingly,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Last modified: May 25, 2011