Retirement tax questions

However another expert states the opposite, Rosen states: "  If the pension payments are made directly by the retiree (or DFAS) to the spouse, are divided by a written instrument (such as a court order or settlement agreement) and end no later than the death of the retiree, then the payments are considered alimony." 

 

and another disagrees with the response you referenced: 

"In 2008, the Tax Court recently ruled that a taxpayer’s payments to an ex-spouse under the Uniform Services Former Spouse Protection Act (USFSPA) representing her share of his military retirement pay were deductible alimony payments. "- 

 

So who and what is correct?