BobKamman
Level 15

Well, I suppose it's time to reveal the surprise answer, for those whose first instinct is "protect the revenue."  Yesterday the Tax Court decided: Sure, the husband gets an alimony deduction.  Of course he does, because his wife still has to pay tax on it. (This was decided, of course, under the alimony rules before TCJA changed them.)

There is an interesting discussion of this, with further details, at one of the tax blogs I check daily:

https://taishofflaw.com/2021/10/04/a-true-premium-deduction/

I did a Google search for the winning taxpayer, who represented himself in Tax Court, and I'm fairly certain he's this bank president and CEO:

" He is a CPA with more than 40 years of experience in public accounting with an emphasis in tax and business consulting."

https://www.enterprisebankpgh.com/about-us/board-of-directors