Sandra J. Wolf - Page 7

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          payments made pursuant to an agreement, the obligation generally            
          terminates upon the death of either spouse, but the parties may             
          modify or extend the duration of payments by agreement.  See In             
          re Riconda, 90 N.Y.2d 733, 736-737, 688 N.E.2d 248, 250-251                 
               The court decree provided for separate maintenance payments,           
          and, pursuant to State law, the payments would terminate upon the           
          death of either party, and there was no language in the                     
          incorporated agreement to provide otherwise.  See N.Y. Dom. Rel.            
          Law sec. 236B(1)(a).  We conclude that the $9,600 that petitioner           
          received from Wolf in 2002 is separate maintenance and is gross             
          income to petitioner under section 71(a).                                   
               To reflect the foregoing,                                              

                                                  Decision will be entered            

                                             for respondent.                          

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