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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.
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Last modified: November 10, 2007