Evelyn R. Ambrose - Page 19

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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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