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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
(1997).
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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Last modified: May 25, 2011