Upon his divorce, a taxpayer agreed to pay child support and alimony to his ex-wife as long as she homeschooled their child, who had learning disabilities. If she discontinued homeschooling their child, the alimony payments would be cut in half. Although the taxpayer deducted the alimony payments for the year in question, the IRS disallowed them based on its position that the payments were conditioned on the child’s being homeschooled and, thus, nondeductible child support under IRC Sec. 71(c)(2). The Tax Court disagreed, concluding that the contingency was related to the former wife’s decision to return to gainful employment. Therefore, the alimony payments were deductible. Joshua H. Wish, TC Summ. Op. 2015-25 (Tax Ct.).