upon the death of either party.” Colo.Rev.Stat. § 14-10-122(2) (emphasis added). Conversely, the obligation to pay child support does not terminate upon the death of the custodial parent. Abrams v. Connolly, 781 P.2d 651, 656-57 (Colo.1989) (en banc). The disputed question on appeal is whether, under Colorado law, the death of a recipient automatically terminates the spouse’s obligation to make unallocated payments such as those at issue in this case. The tax court ruled that it does not. There is no Colorado law squarely addressing the treatment of unallocated payments upon the death of the payee spouse. The only on-point cases cited by the parties address California law and are conflicting. Compare Heller v. Comm’r, 103 F.3d 138, 1996 WL 713049, at *3 (9th Cir.1996) (unpublished) (<HOLDING>), and Ambrose v. Comm’r, 71 T.C.M. (CCH) 2429
holding that the obligation does not terminate upon death holding that questions by defense counsel as to whether prospective jurors would be able to consider a life sentence in a particular case or would automatically vote for death upon conviction were proper to discern impartiality and fairness holding that the trial court was without authority to modify a spousal support obligation when the modification proceeding was initiated ten years after the obligation to pay spousal support under the dissolution judgment had been terminated by order holding that parents may not voluntarily terminate their rights in a child to avoid child support payments or contract away a child support obligation holding that the obligation to pay unallocated support would automatically terminate upon the recipients death