Carol A. Johanson and Alfred F. Melzig, Jr. - Page 1

                                T.C. Memo. 2006-105                                   

                               UNITED STATES TAX COURT                                

             CAROL A. JOHANSON AND ALFRED F. MELZIG, JR., Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No.  2490-05.              Filed May 15, 2006.                  

                    C and J entered into a Marital Settlement                         
               Agreement in connection with a divorce terminating                     
               their marriage, which was characterized as a marriage                  
               of long duration under California law.  Cal. Fam. Law                  
               Code sec. 4336 (West 2004).  The Agreement provided                    
               that J would make monthly spousal support payments of                  
               $5,250 each from a date specified in the Agreement                     
               through October 31, 2010.  The Agreement contained no                  
               provision regarding continuation or termination of the                 
               payments in the event of C’s death before November 1,                  
               2010.  The Cal. Fam. Law Code, sec. 4337, provides that                
               in the absence of an agreement in writing, support                     
               payments terminate upon the death of the payee spouse.                 
               Sec. 71(b)(1)(D), I.R.C., provides that to constitute                  
               alimony or separate maintenance payments, there must be                
          no liability to make any such payment for any period                        
          after the death of the payee spouse.                                        

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