- 8 -
a property settlement because of the contingencies contained in
Article IV of the separation agreement is without merit. There
is no evidence in the record that the payments are anything other
than rental payments. Furthermore, we note that the subsequent
modification does not affect our decision.
However, pursuant to Article III, paragraph d of the
separation agreement Dr. Israel's obligation to pay petitioner's
rent is reduced to one-third of the rental obligation in the
event their son resided with Dr. Israel for more than half the
year. Therefore, two-thirds of the rental payments are treated
as child support as they are dependent on the contingency of
their son residing with petitioner for at least half the year.
Sec. 71(c).
Accordingly, we find that of the $13,808 in rental payments
made by Dr. Israel under the terms of the separation agreement,
as incorporated into the Judgment of Divorce, only one-third, or
$4,603, is includable in petitioner's income as alimony under
section 71.
To reflect the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011