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be treated as taxable alimony unless the payments are designated
as nontaxable child support or unless the payments are to
continue after the death of the taxpayer. Sec. 71(a), (b)(1)(D),
(c)(1).
In determining whether a payment obligation is to end upon
the death of a taxpayer, we first examine the applicable divorce
order, which, if unambiguous, is dispositive of the issue.
Okerson v. Commissioner, 123 T.C. 258, 264 (2004) (citing Hoover
v. Commissioner, 102 F.3d 842 (6th Cir. 1996), affg. T.C. Memo.
1995-183).
Petitioner testified that if she died, her husband would be
obliged, after her death, to continue making to their children
the $20,000 monthly payments due under the July 7, 1998, court
order, and therefore petitioner argues that the $240,000 she
received in 1999 from her husband should not be treated as
taxable alimony income. Alternatively, petitioner argues that
the January 12, 2000, minute order of the superior court somehow
retroactively established that a portion of the $240,000 she
received in 1999 represented child support and should not be
included in her 1999 income.
Respondent argues that because the July 7, 1998, court order
unambiguously stated that petitioner’s husband’s monthly $20,000
payment obligation would end upon petitioner’s death, the
$240,000 petitioner received in 1999 from her husband is to be
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