Nada Nahhas - Page 11

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          payments would terminate by operation of Illinois law.  Hoover v.           
          Commissioner, supra at 847.                                                 
               Neither party has addressed the application of section                 
          71(b)(1)(D).  Further, neither party cites, nor are we aware of,            
          any Illinois cases addressing the issue of whether, absent an               
          agreement of the parties or a directive in the divorce decree, an           
          obligation to pay unallocated maintenance and support terminates            
          upon the death of the payee spouse.                                         
               The Court concludes that the payments qualify as alimony               
          under section 71(b)(1)(D).  Section 510(c) of the Illinois                  
          Dissolution of Marriage Act provides “the obligation to pay                 
          future maintenance is terminated” upon the death, remarriage, or            
          cohabitation of the recipient “Unless otherwise agreed by the               
          parties in a written agreement set forth in the judgment or                 
          otherwise approved by the court.”  750 Ill. Comp. Stat. Ann.                
          5/10(c) (West 1999).  Thus, under Illinois law, there is an                 
          automatic termination of the unallocated maintenance portion of             
          the payments.  See id.                                                      
               Contrary to petitioner’s argument that the payments are                
          nontaxable child support, the temporary order provided for                  
          monthly or bimonthly payments in the total amount of $13,200 per            
          month for “unallocated maintenance and support.”  The temporary             
          order does not “contain a clear, explicit and express direction”            
          that the payments are not includable in petitioner’s gross income           

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