Nada Nahhas - Page 9

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          contain a clear, explicit and express direction” that the                   
          payments are not to be treated as alimony. Richardson v.                    
          Commissioner, 125 F.3d 551, 556 (7th Cir. 1997), affg. T.C. Memo.           
               The Court declines petitioner’s invitation to go beyond the            
          language of the temporary order.  The plain language of section             
          71(b)(1)(B) provides that when, under the divorce or separation             
          instrument, the payment by one spouse to the other spouse is not            
          includable in the gross income of the receiving spouse and is not           
          allowable as a deduction to the payor spouse, the payments do not           
          constitute alimony.  In this case, the language contained in the            
          temporary order does not expressly state that the payments are              
          not includable in petitioner’s gross income and not deductible to           
          Mr. Nahhas, and section 71(b)(1)(B), therefore, is satisfied.4              
               Next, the Court considers the requirements of section                  
          71(b)(1)(D), which requires, as a condition to qualify as                   
          alimony, that the obligation to make payments must terminate upon           
          the death of the former spouse.  If the payor is liable for even            
          one otherwise qualifying payment after the recipient’s death,               
          none of the related payments required before death will be                  
          alimony.  Sec. 1.71-1T(b), Q&A-13, Temporary Income Tax Regs., 49           

               4 The Court observes that, unlike the temporary order, the             
          final judgment of dissolution contains express language providing           
          that the payments would be taxable to petitioner and deductible             
          by Mr. Nahhas.                                                              

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