You be the judge:

Incident to a separation agreement pending divorce, taxpayer agreed to pay his wife’s health insurance premiums through a “cafeteria plan” provided by his employer. He then excluded from his gross income an amount equal to the health insurance premiums pursuant to Section 125 and also claimed an alimony deduction under Sections 62 and 215 for the portion of the premiums covering his wife.

IRS issued a notice of deficiency to him, disallowing the alimony deduction in an amount equal to the premiums paid to provide health insurance coverage for his wife.