Michael P. Tulay - Page 7

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                    (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 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.                                             
               If the payor is liable for any qualifying payment after the            
          recipient’s death, none of the related payments required will be            
          taxed as alimony.  Sec. 1.71-1T(b), Q&A-13, Temporary Income Tax            
          Regs., 49 Fed. Reg. 34456 (Aug. 31, 1984).  Whether a postdeath             
          obligation exists may be determined by the terms of the divorce             
          or separation instrument or, if the instrument is silent on the             
          matter, by State law.  Morgan v. Commissioner, 309 U.S. 78, 80-81           
          (1940); see Rogers v. Commissioner, supra.  The parties agree               
          that the divorce decree does not provide any conditions for the             
          termination of the payment.                                                 
               Tennessee law provides for three kinds of alimony:  Alimony            
          in futuro, alimony in solido, and rehabilitative alimony.  See              
          Burlew v. Burlew, 40 S.W.3d 465, 470-471 (Tenn. 2001); see also             
          Self v. Self, 861 S.W.2d 360, 363 (Tenn. 1993).  Alimony in                 
          futuro is awarded to provide financial support to a spouse who              
          cannot be rehabilitated.  Burlew v. Burlew, supra at 471.  It is            





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