14 February 2002 Internal T.I. 2001-0107757 F - PENSION ALIMENTAIRE POUR ENFANTS -- summary under Support Amount

Amounts required to be paid to Madame under a separation agreement were not support amounts. The amount was a support amount because the recipient could use it as the recipient saw fit. In particular, although the agreement referred to expenses that the amounts could be applied to, she was not required to so apply such amounts and, therefore, she had reasonable discretion as to the amounts’ use.