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In 1995, a State court decreed that Okerson, husband (H) pay to Patricia, ex-wife (W) $117,000 in 113 monthly payments. The decree stated that if W died the payments were due and owing to their children for their education. In 1997, the court decreed that H make 42 additional monthly payments totaling $33,500 to W’s attorney as additional alimony and that this additional alimony was deductible by H and taxable income to W. If W died before the 42nd payment, the money was due directly to W’s attorney. During 2000, H paid $12,600 pursuant to the 1995 decree and $9,000 on the 1997 decree. H claimed both on his 2000 Federal income tax as deductible alimony. Commissioner (D) disallowed the deduction. H petitioned the Tax Court.

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