CALIFORNIA FAMILY LAW
...Income Tax Matters
......Spousal Support
.........Deductibility
............Fixed or Lump Sum Pymnt
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Payment of fixed or principal sum may be deductible as spousal support.

As parties did not specify in agrmt that modified pre-1984 judgment that new IRC 71 applied per DEFRA, trial ct. correctly determined they were not entitled to deduct lump sum alimony payment.

Congress intended to prevent deduction of large, one-time lump-sum property settlements.

Attorney fees paid to ex-spouse's attorney are not deductible as alimony as obligation does not terminate upon death of ex-spouse.

Lump sum payment made simultaneously with execution of MSA not deductible as alimony.