Lapoint v. Comr., T.C. Memo. 2012-107

(petitioner's postnuptial agreement specified that, in the event of divorce, ex-spouse entitled to retain ownership of petitioner's MLB proceeds and $50,000 annual payments and specified that agreement inured to benefit of parties and was binding on heirs, executors, legal representatives and assigns; after divorce, petitioner claimed payments under agreement as alimony; deduction denied because payments survived death of ex-spouse; court agreed with IRS resulting in no alimony deduction for payor spouse and no taxable income for ex-spouse).