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In order to be treated as alimony (and be deductible on your tax return), payments made you made to your ex-spouse) must meet all these requirements:
Please see for reference IRS publication 504, Divorced or Separated Individuals - http://www.irs.gov/pub/irs-pdf/p504.pdf
Based on your information - payments are designed as alimony - and I do not see any way to treat them any other way regardless if they would be named any other way.
based on the information given - such payments should be included into the taxable income by the recipient despite if the payer deducted them or not.
Sorry if you expected a different answer.