Traffic for 2003 November 12

This just in from tax class: the nuances of divorce court are messy enough just from a tax standpoint I wouldn't even dream of going there. Front loading alimony, gross income recapture, for AGI deductions, what a mess.

But just in case you were wondering, if any part of alimony looks like a child support payment, smells like a child support payment, and acts like a child support payment, the IRS will indeed declare it a child support payment. All beware!