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The term “alimony” means any alimony as defined in section
71. Section 71(b) provides in part:
SEC. 71(b). Alimony or Separate Maintenance
Payments Defined.--For purposes of this section--
(1) In general.--The term “alimony or
separate maintenance payment” means any
payment in cash if--
(A) such payment is received by (or on
behalf of) a spouse under a divorce or
separation instrument,
(B) the divorce or separation
instrument does not designate such
payment as a payment which is not
includable in gross income * * * 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.
The parties agree that petitioner’s payments to his former
wife satisfied the requirements set out in section 71(b)(1)(A),
(B), and (C). Their disagreement is solely about whether
petitioner’s payments satisfied the provisions of section
71(b)(1)(D); i.e., whether his liability to make payments would
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Last modified: March 27, 2008