If a taxpayer relies upon authority for a particular tax position taken, the taxpayer must show that the weight of the authorities supporting the tax return treatment of an item is substantial in relation to the weight of authorities supporting contrary treatment. Antonides v. Commissioner, 91 T.C. 686, 702 (1988), aff’d, 893 F.2d 656 (4th Cir. 1990); Treas. Reg. § 1.6662-4(d)(3)(i).Insights: Congress repealed sections 62(a)(10), 71, and 215 for all divorce or separation agreements executed or modified after December 31, 2018. For divorce or separation agreements that are not affected by the repeal, and before claiming a deduction on what is believed to be alimony, a taxpayer should closely evaluate all applicable divorce decrees and separation agreements to ensure that each of the four requirements of I.R.C. §§ 71(b) and 215(b) are met.[View source.]