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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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Last modified: November 10, 2007