Taxpayer Alimony Apportionment for Adult Child Support

A separated taxpayer sought to deduct alimony payments made for the support of adult children from their taxable income, but the court affirmed that under the relevant tax law, only alimony payments made to a spouse are deductible, not those for the maintenance of adult children who have reached the age of majority. Consequently, the court held that while the total support payment was not deductible, the portion attributable to the spouse was deductible, requiring an apportionment of the lump-sum payment to isolate the deductible spousal support component.