In view of the chaotic state of paternity law across the country, I think the following law review article digests, compiled by Nancy Ver Steegh in her Annual Survey of Periodical Literature published in the Family Law Quarterly,...
You can read Hinson v. Commissioner, US Tax Court Summary Opinion 2007-92 (June 7, 2007) here. The code is quite clear that to be taxable income/tax deductible, alimony (maintenance) must terminate on the dearth of the payee.
South Carolina adopted the Uniform Child Custody Jurisdication Act (UCCJEA) this month, bringing to 46 the number of states that have finally come onboard.
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