PSS; Support and Taxes

I understand PSS payments are tax deductible for the spouse making the payments. What is not clear and need clarification is when the dependent spouse sells property some marital and some non-marital, takes constructive receipt of the cash and uses for support. Are the cash proceeds taxable to the dependent spouse? Thank you!

Spousal support payments are only tax deductible if they are made pursuant to a written agreement or court order. Any disposal of marital property, for any reason, should be handled as a part of equitable distribution.