Wyatt Earp was married to Tamsin Earp before separating in 2006. Wyatt and Ms. Earp had two children, who lived with Ms. Earp after the separation. Ms. Earp filed for divorce in California Superior Court. While the divorce case was pending, Wyatt and Ms. Earp entered into a stipulated agreement that was incorporated into a temporary order of the Superior Court on December 6, 2007. The first support order required Wyatt to pay Ms. Earp $3,000 as family support for January 2008. The Superior Court issued a second support order two months after the first support order was issued. Wyatt was obligated under the second support order to continue to pay Ms. Earp family support payments of $3,000 per month until a trial in the divorce case was held. The Superior Court indicated in the second support order that the family support payments were for both spousal support and child support. It did not allocate, however, any specific portion of the family support payments as spousal support or child support in the second support order or the first support order. Neither the first support order nor the second support order included an explicit condition that would terminate Wyatt's obligation to make the family support payments on Ms. Earp's death. Wyatt made $24,491 in family support payments during 2008 under the support orders. On his individual income tax return for 2008, Wyatt wants to claim an alimony deduction for the family support payments.

1. What important facts and issues should be reconized

2. What would be the correct conclusion