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212209P.pdf   08/05/2022  Andrew Redleaf  v.  CIR
   U.S. Court of Appeals Case No:  21-2209
   United States Tax Court   
   [PUBLISHED] [Loken, Author, with Colloton and Shepherd, Circuit Judges] 
   Civil case - Federal Tax. Andrew made $51 million in deferred cash 
   payments to his ex-wife Elizabeth pursuant to a marriage termination 
   agreement which provided that Elizabeth waived any right to permanent 
   spousal maintenance; Andrew sought deductions under the now-repealed 
   alimony provisions of the Internal Revenue Code for the payments made in 
   2012 and 2013; the Tax Court correctly determined that the payments were 
   not spousal maintenance payments under Minn. Stat. Sec. 518.552 and did 
   not err in denying the deductions.