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payments made in 2003 satisfied the requirement that alimony
payments be made under a divorce or separation instrument.6 See
sec. 71(b)(1)(A).
According to section 71(b)(2), 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.
Respondent’s position is that neither the MSA nor the final
judgment of dissolution of marriage was in effect for 2003, the
year at issue; therefore, the payments were not made pursuant to
a divorce or separation instrument. Petitioner argues that the
UCMJ required him to make arrangements to support Ms. Williams,
even in the absence of a court order or written separation
agreement. If that were the case, the UCMJ might serve to meet
section 71(b)(2)(C) and function as a decree not otherwise
5(...continued)
all for the year in issue.
6 As previously stated, petitioner paid Ms. Williams
$27,652.41 in 2003 to cover both alimony and child support for
the couple’s minor child. Payments to support children are not
deductible. Sec. 71(c). Respondent does not, however, invoke
that section, but argues instead that the payments in issue do
not satisfy the requirement of alimony as set forth in sec.
71(b)(1)(A).
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Last modified: November 10, 2007