- 6 - continue without regard to the death of petitioner’s former spouse. Thus the payments are not deductible as alimony. Petitioner argues that the payments would terminate on death under State law because they are alimony. There is no persuasive evidence that the payments were alimony, however. The evidence is to the contrary, and there is no need to resort to State law to determine the character of the payments. We have considered the other arguments of the parties, and they are irrelevant to our decision. To reflect respondent’s concession, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6Last modified: November 10, 2007