A couple decided to file for divorce. The husband was to pay $2,000 a month in alimony, yet the couple decided to live under the same roof. The husband decided to deduct the monthly alimony payments on his return. However, the Internal Revenue Service denied the deduction due to the fact that the husband continued to live with his wife. The courts sided with the taxpayer, however, stating that "residing apart" requirements apply only when the taxpayers are legally separated under a court-ordered separation or divorce decree.