Lovejoy v. Commissioner

EBEL, Circuit Judge.

Petitioner-Appellant John H. Lovejoy appeals the tax court’s determination that certain support payments he made to his ex-spouse during divorce proceedings were not deductible under the Internal Revenue Code. The payments were unallocated, meaning there was no- designation as to whether they applied to child support (which is not deductible) or spousal maintenance (also known as alimony, which is deductible). This case turns on whether Lovejoy’s obligation to make these payments would have terminated automatically had his spouse died; they qualify as deductible alimony…