Since I have to make COBRA payments fr my ex from the court order (divorce decree), can I deduct the payments?

A payment to a spouse under divorce agreement is alimony if you do not file a joint return with you ex and:

•The payment is in cash.
•The agreement does not label the COBRA payment as "not alimony".
•You don't live in the same house when the payments are made.
•You're not ordered to continue payments after you ex dies
•The payment is not for child support.

If you have all the above, you might claim the COBRA payment as alimony. Consult with your tax preparer. Read IRS Publication 504 (2010)

Ask you tax lawyer or CPA.

The tax code is so complicated, go to HR Block and ask if they can give you some advice or file your tax return for you. And if they mess up, they will give you some type of reward or compensation.