1. H and W cannot agree on a property settlement before they are divorced. H does not want to give W anything. The court, in granting their divorce, orders H to pay $100,000 to W. a. Has H made a gift for gift tax purposes when he pays this judgment? b. Assume that H dies before the transfer, but after the divorce, and that W files a claim for the payment in H's estate. Would H's estate receive a deduction under $ 2053? 2. H and W enter into a separation agreement whereby H agrees to pay W $1,000 per month for her support until she dies or remarries, and a lumpsum payment of $250,000 for the release of her property rights in H's estate. The agreement is effective even if no divorce occurs. They are divorced six months later, but the divorce court merely issues a decree of divorce. No reference is made to any payments or the separation agreement. When H later makes the payments called for by the agreement, are the transfers subject to the gift tax? 1. H and W cannot agree on a property settlement before they are divorced. H does not want to give W anything. The court, in granting their divorce, orders H to pay $100,000 to W. a. Has H made a gift for gift tax purposes when he pays this judgment? b. Assume that H dies before the transfer, but after the divorce, and that W files a claim for the payment in H's estate. Would H's estate receive a deduction under $ 2053? 2. H and W enter into a separation agreement whereby H agrees to pay W $1,000 per month for her support until she dies or remarries, and a lumpsum payment of $250,000 for the release of her property rights in H's estate. The agreement is effective even if no divorce occurs. They are divorced six months later, but the divorce court merely issues a decree of divorce. No reference is made to any payments or the separation agreement. When H later makes the payments called for by the agreement, are the transfers subject to the gift tax