Fithian v. United States

MEMORANDUM **

The parties are familiar with the facts and procedural history of this ease, and they need not be repeated.

Appellants contend that the District Court erred in holding that the divorce decree provisions for bonus payments in lieu of property did not satisfy the termination requirement of 26 U.S.C. § 71(b)(1)(D) and, therefore, did not meet *701the definition of alimony in § 71(b)(1).1 The District Court determined that the bonus payments failed to satisfy § 71(b)(1)(D). It found the “Money Judgment” section of the divorce decree, which contained no language terminating the payment…