Payments to Cover Alimony in Arrears Aren’t Deductible

When the taxpayer failed to pay alimony required under a divorce decree, his former wife won a court judgment requiring him to pay the past due amounts. He then paid what he owed and deducted it on his return. But, because state law doesn’t provide that his obligation to pay the alimony in arrears would terminate if his ex-wife were to die, the US Tax Court ruled that his write-off is disallowed.