DOMESTIC RELATIONS 1045 Tax Lawyer, Vol. 53, No. 4 DOMESTIC RELATIONS SUBMITTED BY THE COMMITTEE ON DOMESTIC RELATIONS: CYNTHIA LEPOW, COMMITTEE CHAIR; CINDY LYNN WOFFORD, SUBCOMMITTEE CHAIR ON CURRENT DEVELOPMENTS* Cases and Rulings Alimony and Separate Maintenance In Pettid v. Commissioner, 77 T.C.M. (CCH) 1816, 1999 T.C.M. (RIA) ¶ 99,126, the court held that monthly cash payments made by a taxpayer-husband to his putative wife under an annulment agreement were deductible alimony under section...