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remain responsible for child support after the termination of
spousal support, this Court should utilize the allocations
proposed by the Superior Court. Ms. Ambrose’s argument also
raises the tangential question of whether section 71(c)(2)
applies if the amount of child support would be contingent due to
the terms of the temporary order(s).
In 1984, Congress specifically provided for a statutory
exception to the general rule of section 71(c)(1) and the Supreme
Court’s decision in Commissioner v. Lester, supra. See sec.
71(c)(2) and generally Staff of Joint Comm. on Taxation, General
Explanation of the Revenue Provisions of the Deficit Reduction
Act of 1984, at 713 (J. Comm. Print 1985).
Section 71(c)(2) provides generally that the terms of a
divorce or separation agreement for the support of children will
be treated as “an amount fixed as payable for the support of
children of the payor spouse” when any amount of the support
payable in the instrument will be reduced, generally, on the
happening of a contingency related to the child, such as the
child's attaining a certain age, marrying, dying, or leaving
school.
In order to address either the section 71(b)(1)(D) or
71(c)(2) possibilities we must look to the effect of State law
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