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Ambrose did not seek modification of the temporary order from the
Superior Court on the basis of changed circumstances after both
children left her residence.
Approximately 10 months after the memorandum of opinion, the
April 1991 order continued to inquire about the suggested
allocation. This indicates that the Superior Court was unaware
of any new stipulation or election by petitioner prior to that
date. The allocated amount contained in the August 27, 1992,
declaration was insufficient to apprise the Superior Court of Ms.
Ambrose's "wish" or to cause the Court to take any action.
The appellate opinion, likewise, does not support Ms.
Ambrose's position that she had the option to unilaterally modify
the temporary order. The court of appeal discussed the breakdown
proposed by the Superior Court, but refers to the figures as
"suggested". Ultimately, no court modified the temporary order
or the subsequent opinions regarding the $17,500 "family
support".
In applying the principle of Commissioner v. Lester, 366
U.S. 299 (1961), inferences, intent, or other nonspecific
designations of payments as child support are insufficient to
override the mandate of section 71. The requirement that the
child support be fixed is to be taken literally. In this
instance, the order expressly references family support payments
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