(petitioner and spouse divorced and ex-spouse awarded $3,000 monthly in "family support" without the court distinguishing between alimony or child support; petitioner claims entire amount is deductible as alimony; state (CA) law provides that family support terminates on death of payee spouse, so IRS argument that I.R.C. Sec. 71(b)(1)(D) applies not applicable; under I.R.C. Sec. 71(c)(1)(a), taxable portion inapplicable to any part of any payment which the terms of the divorce or separation instrument fix as a sum payable for support of payor's children; court noted that support order made unallocated award of spousal and child support and didn't "fix" any portion of support payments as sum payable for support of petitioner's children for purposes of I.R.C. Sec. 71(c)(1); deduction upheld and accuracy-related penalty denied).