Evelyn R. Ambrose - Page 13

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          Thus, Ms. Ambrose argues that the portion of the payments                   
          attributable to child support is not taxable to Ms. Ambrose and             
          not deductible by Mr. Ambrose.  The parties disagree about the              
          effect of the Superior Court’s proposed allocation of the family            
          support payments in the opinions issued in response to Ms.                  
          Ambrose’s requests for an increase in the amounts.                          
               Ms. Ambrose argues that the memorandum of opinion and the              
          April 1991 order provided her with an option to seek modification           
          of the temporary order and presented her with a recommended                 
          breakdown of the unallocated family support payments if she chose           
          to pursue that option.  The Superior Court stated that if Ms.               
          Ambrose "wishes" an allocation, "it is to be broken down                    
          $8,000.00 child support, $9,500.00 spousal support."  Finally,              
          the Superior Court also stated that "If both parties are willing,           
          it will stay as family support."  We find the Superior Court’s              
          proposal to segregate the amounts to be precatory and without               
          effect on the "family support" language in the temporary order.             
               Neither Ms. Ambrose nor Mr. Ambrose sought an apportionment            
          of the family support payments.  Although there were motions                
          involving attorney's fees and seeking increased family support              
          payments, they did not address the allocation of family support             
          payments into separate amounts for child and spousal support.               








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