§4337

Petitioner contends that his divorce instrument is distinguished from instruments in other Tax Court cases involving alimony deductions in California because his divorce instrument was not made pursuant to section 2030 of the California Family Code. This Court has previously held the payments of an ex-spouse’s attorney’s fees in connection with a divorce proceeding are not deductible alimony because the obligation to pay survives the death of the payee spouse. See Logue v. Commissioner, T.C. Mem

4337 (West 2004), discussed infra (any agreement that a spousal support obligation will not terminate upon the death of the payee spouse must be in writing). - 19 - Federal income tax purposes. However, that fact could be relevant to our ultimate factual determination (in that it would tend to show that petitioner and Carmen intended the paym

4337 (West 2013). "A written agreement to waive section 4337 'must be specific and express.'"7 Johanson v. Commissioner, 541 F.3d 973, 977 (9th Cir. 2008) (quoting In re Marriage of Thornton, 115 Cal. Rptr. 2d 380, 383 (Ct. App. 2002)), afg T.C. Memo. 2006- 105. The parties here have not produced any such agreement. The mere failure to include

4337 (West 2013). "A written agreement to waive section 4337 'must be specific and express.'"7 Johanson v. Commissioner, 541 F.3d 973, 977 (9th Cir. 2008) (quoting In re Marriage of Thornton, 115 Cal. Rptr. 2d 380, 383 (Ct. App. 2002)), afg T.C. Memo. 2006- 105. The parties here have not produced any such agreement. The mere failure to include

California law provides that a spousal support obligation terminates upon the death ofthe payee spouse.

4337 (West 1994) held to terminate unallocated support payments upon death of custodial spouse). But see Wells v. Commissioner, T.C. Memo. 1998-2 (Cal. Fam. Code sec. 4337 does not automatically terminate unallocated support payments upon death of payee custodial spouse). - 13 - sec. 4321 (West 2001);12 see Oeler v. Oeler, 594 A.2d 649, 651 (

California Family Code section 4337 (West 1994) provides: "Except as otherwise agreed by the parties in writing, the obligation of a party under an order for the support of the other party terminates upon the death of either party or the remarriage of the other party." The parties dispute whether the payments at issue meet the requirement of section 71(b)(1)(D).

California Family Code section 4337 (West 1994) provides that, "Except as otherwise agreed by the parties in writing, the obligation of a party under an order for the support of the other party terminates upon the death of either party or the remarriage of the other party." Thus, pursuant to California law, if any portion of the undesignated payment is spousal support, s

California Family Code section 4337 (West 1994) provides that, "Except as otherwise agreed by the parties in writing, the obligation of a party under an order for the support of the other party terminates upon the death of either party or the remarriage of the other party." Thus, pursuant to California law, if any portion of the undesignated payment is spousal support, s