Harold and Wanda were married in 1988. In 2002, they decided to live apart. Harold moved from the marital residence to an apartment. When Wanda spoke to Harold, she told him that she needed $1,000 each month to meet her expenses. Thereafter, each month Harold sent a $1,000 check to Wanda.

Question 2. Assume that in 2002 Harold and Wanda enter into a written separation agreement that required Harold to pay $1,000 each month to Wanda until she died or remarried, or until Harold died. Would any effect be given to a provision that stated, "For Federal income tax purposes, payments made under this agreement are not to be treated as gross income under § 71 by Wanda, and are not deductible under § 215 by Harold."?


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