Winokur v. Winokur

Clarke, Presiding Justice.

This case calls for a distinction between periodic alimony and lump sum alimony. The question is important because the obligation to pay periodic alimony terminates at the death of either party while the obligation to pay lump sum alimony in installments over a period of time does not. Dolvin v. Dolvin, 248 Ga. 439 (284 SE2d 254) (1981); Davenport v. Davenport, 243 Ga. 613 (255 SE2d 695) (1979). The Internal Revenue Code magnifies the importance by declaring periodic alimony taxable to the recipient and deductible by the payor, and installment payments of lump sum to…