Voluntary payments to aid an unemployed ex-wife aren’t deductible alimony, the Tax Court decides. A couple’s divorce decree required the ex-husband to pay alimony of $1000 a month. A few years later, she asked him to pay her more because she was jobless and had health problems. He complied with her request and began giving her and extra $1,300 a month. However, he is not allowed to deduct any of the additional payments because the divorce court never modified its decree to formalize the couple’s revised agreement (Martin, TC Summ. Op. 2013-31).