- 9 - 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 membersPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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