Alimony cases are keeping IRS and the courts busy. Here’s an example. A husband and wife who were divorcing agreed in writing for him to pay her half of his work bonus in the year of the divorce, which he did pay. A few months later, a court issued an order that terminated the marriage and provided for spousal support but that was silent on the bonus. The ex-husband deducted the bonus as alimony. The Tax Court nixed the write-off, saying the couple’s written agreement on the bonus wasn’t part of the court’s decree or a written instrument incident to the decree. Nor did it rise to the level of a separation agreement (Mudrich, TC Memo. 2017-101).