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The tax courts have held that payments made to a former spouse under the USFSPA, even when not called alimony in the divorce decree can be considered alimony for taxation purposes under IRC Section 71.
The principal tax court case on this topic is Neil Jerome Proctor v. Commissioner, 129 TC No. 12.
The court held that if a decree specifies that it is NOT alimony, then it can't be deducted, but if the decree is silent, then it can be held to be alimony for tax purposes.