Alimony payments are deductible, but the payments must satisfy the Internal Revenue Code requirements for alimony. For example, they cannot be contingent. In this case, the ex-husband made payments to his ex-wife under a divorce decree that would end when the child graduated from high school. The court said that violated the non-terminable rule of I.R.C. Sec. 71(c)(2) and, therefore, the payments were not deductible. That was the case even though the divorce decree contained a specific child support obligation that was separate from the payments for "alimony" and a statement that the "alimony" payments would be deductible. Johnson v. Comr., T.C. Memo. 2014-67.