Everyone knows alimony ends on death, but beware the situation, common to many states, in which that is only common law. And beware as well the arising of this question in the pendente lite context. "Unallocated family support payments" do not qualify as alimony if there is no explicit specification, in the order or in statutes, that they end on death, the U.S. Tax Court says in Miller v. Commissioner, T.C. Nos. 8094-97 & 8158-97, 25 Fam. L. Rep. (BNA) 1492 (8/12/99), http://fl.bna.com/#0824. Applying the alimony definition of 26 USC (Internal Revenue Code) § 71(b), the Court could find nothing in the order, nor in Colorado's Uniform Marriage and Divorce Act, that said that either temporary orders or other kinds of unallocated family support payments are to end at death. The order was for payments until "further Order of the Court," and the UMDA says only that temporary support orders terminate when a final decree is entered or the divorce case is voluntarily dismissed. The temporary order had had the husband pay a fixed percentage of his income as alimony and child support.