In February 1997 the taxpayer and his wife entered into a separation agreement in which it was agreed that in December 1997 the maintenance and support payments stipulated in the agreement "will be renegotiated to a lesser amount." In December 1997, it was agreed in a second document that the child support payments would be reduced by one-half.
The resulting child support payments made by the taxpayer were found not to be made pursuant to the February 1997 agreement given that it did not stipulate any amounts and was, at most, an agreement to renegotiate.