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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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