CALIFORNIA FAMILY LAW
...Income Tax Matters
......Spousal Support
.........Deductibility
............Family Support/Related to Children
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Family support orders described.

Unallocated family support held deductible as alimony.

Any spousal support payments which can be fixed as attributable to children will be treated as nondeductible child support.

As unallocated family support obligation would terminate upon death under CA law, payments qualify as alimony.

Court's suggested allocation of previously ordered family support award insufficient to constitute a fixing of child support for tax purposes.

As family support payments may extend beyond death or remarriage of recipient spouse, not deductible as alimony.

As Cal. law does not provide for segregation of unallocated or undifferentiated family support, W cannot show that a portion of family support would survive her death and all is taxable as alimony.

Family support not deductible unless order specifically states that it terminates on death of recipient spouse.

No alimony deduction for support paid when judgment provides it will reduce to zero upon child's turning 18.

If alimony terminates upon happening of a contingency related to a child, the fact that judgment also contains fixed c/s will not save deduction.