Daniel Wayne Webb - Page 6




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                              (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.                                                
               Both parties agree that petitioner’s payments to his ex-wife           
          satisfied the requirements set out in section 71(b)(1)(B), (C),             
          and (D).  The parties do not agree, however, on whether the                 
          payments satisfy the requirement that the payments be made under            
          a divorce or separation instrument.  See sec. 71(b)(1)(A).                  
               Section 71(b)(2) provides that a “divorce or separation                
          instrument” means:                                                          
                         (A) a decree of divorce or separate                          
                    maintenance or a written instrument incident                      
                    to such a decree,                                                 
                         (B) a written separation agreement, or,                      
                         (C) a decree (not described in                               
                    subparagraph (A)) requiring a spouse to make                      
                    payments for the support or maintenance of                        
                    the other spouse.                                                 
               As a general matter, if the language of a statute is                   
          unambiguous on its face, we apply the statute in accordance with            
          its terms.  See, e.g., Garber Indus. Holding Co. v. Commissioner,           








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