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determine issues of Federal tax law. See Commissioner v. Tower,
327 U.S. 280 (1946); Kenfield v. United States, 783 F.2d 966
(10th Cir. 1986); Neal v. Commissioner, T.C. Memo. 1999-97; Nieto
v. Commissioner, T.C. Memo. 1992-296.
A payment must satisfy all the requirements of section 71(b)
to qualify as alimony. See Jaffe v. Commissioner, T.C. Memo.
1999-196. Accordingly, we look to the plain language of the
statute to decide the characterization of the $15,600 of
petitioner’s military retirement pension paid to Ms. Warriner.
Alimony or separate maintenance payments generally are
deductible by the payor spouse. Sec. 215. Alimony or separate
maintenance payments are defined by section 71(b), which provides
in part:
SEC. 71(b). Alimony or Separate Maintenance
Payments Defined.--For purposes of this section–-
(1) In general.--The term “alimony or
separate maintenance payment” means any payment in
cash if–-
(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
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