SILVERMAN, Circuit Judge:
Spousal support payments made pursuant to a divorce settlement agreement are deemed to be "alimony" — and therefore income to the recipient and deductible by the payor — if, among other things, the payments are to terminate on the death of the payee spouse. In the present case, the marital settlement agreement did not expressly state what would happen to the payments in the event of the payee's death. We hold today that the...
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