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be considered as alimony by the plaintiff and included by
her in her taxable income. * * * [These payments] shall
continue on the 10th day of each month thereafter until
the death of the plaintiff regardless of her marital
status * * *
* * * * * * *
(n) All payments required to be made by the
defendant to the plaintiff are intended to be payments of
alimony and said payments of alimony shall be deductible
by the defendant and taxable to the plaintiff on their
federal and state income tax returns. The plaintiff
shall declare said payments received as alimony and
income to her on her tax returns.
(o) This agreement has been negotiated and executed
on the assumption that the payments made by the defendant
to the plaintiff or made on his behalf will be deductible
by the defendant and taxable to the plaintiff. If, as a
result of a final and binding judicial determination, or
because of the subsequent change in the governing law or
its authorizative [sic] interpretation, it is established
that any or all of said payments will no longer be
taxable to the plaintiff or deductible to the defendant,
the provisions regarding alimony shall be subject to
renegotiation. If the defendant and the plaintiff are
unable to arrive at a mutually satisfactory readjustment
of these provisions to take account of the changed tax
impact, then the matter shall be submitted to a court for
final and binding determination. Such renegotiatibility
[sic] shall in no event effect [sic] the validity of the
remaining provisions of this consent order and property
settlement.
In August 1996, petitioner and Mr. Mozley amended the
agreement (the amended agreement), and the district court entered
a Memorandum of Order, incorporating the amended agreement. In
relevant part, this order stated:
10.(b) [The payment to petitioner of half of
her former spouse’s military retirement pay should
continue as agreed] except that the plaintiff shall
receive the payment directly from the Navy in the
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