The necessity for an agreement indicates that the payment cannot be voluntary. The payment must occur because there is a divorce decree, a separation agreement, a temporary support order, or some other court-related written document requiring the payer to make such a payment. Other divorce-related agreements between the parties may qualify including signed letters and signed memorandums of understanding. In Leventhal v. Commissioner, letters between attorneys, outlining the agreement of the parties as to the payment of household expenses during their divorce, qualified as a written separation agreement by the tax court.
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