This section contains the nature of the case and procedural background.

H and W were divorced, and the trial court ordered that the alimony which W received was to be tax-free. H appealed, and the court of appeal held: 'This award cannot stand because there is no legal authority which would permit such a practice. Permanent periodic alimony (i.e., support money) is taxable to the recipient under federal income tax law. 26 U.S.C.A. § 71. The tax code and its regulations prevent a court from designating alimony as nontaxable unless the parties agree to it in writing. Its taxability cannot be changed by a state court order. State law creates legal interests, but federal law determines how those interests shall be taxed.' W appealed.

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