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the payee spouse and the payor
spouse are not members of the same
household at the time such payment
is made, and
(D) there is no liability to
make any such payment for any
period after the death of the payee
spouse and there is no liability to
make any payment (in cash or
property) as a substitute for such
payments after the death of the
payee spouse.
Petitioner contends that the mortgage payments were alimony
because the divorce decree specifically called the payments
“support”. Respondent, on the other hand, contends that the
payments were for personal living expenses; that is, mortgage
payments on petitioner’s personal residence, which was awarded to
him pursuant to the divorce decree. The resolution of this issue
therefore turns on whether the mortgage payments constituted
alimony or a property settlement.
We observe that in deciding the character of an award in a
divorce or separation decree, we give great weight to the
language and structure of the decree. Griffith v. Commissioner,
749 F.2d 11, 13 (6th Cir. 1984), affg. T.C. Memo. 1983-278.
Whether payments represent support or a property settlement,
however, is not controlled by the labels assigned to the payments
by the court in the divorce decree. Beard v. Commissioner, 77
T.C. 1275, 1283-1284 (1981), and cases cited therein. The
determination depends upon all of the surrounding facts and
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