Larick A. Hill and Fawni Little, A.K.A. Fawni Hill - Page 18

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               Petitioners contend that the stipulation re modification of            
          judgment of dissolution is ambiguous.  Petitioners point out                
          that the stipulation re modification of judgment of dissolution             
          contains a formula which, if child support is resumed later,                
          reduces spousal support by 1.55 times the amount of any child               
          support.  This provision does not lead us to conclude that                  
          payments made before child support resumes are child support.               
          The stipulation re modification of judgment of dissolution                  
          clearly states that the payments at issue are spousal support and           
          that child support ended on August 1, 1990.                                 
              Petitioners contend that respondent must show that                     
          petitioner and James Little chose the termination date based on a           
          specific event in Christina's or James Little's life other than             
          her 18th birthday.  We disagree.  Section 1.71-1T(c), Q&A-18,               
          Temporary Income Tax Regs., 49 Fed. Reg. 34457 (Aug. 31, 1984),             
          does not require that payments terminate based on a specific                
          event to overcome the presumption that payments which terminate             
          within 6 months of a child's 18th birthday are child support.  It           
          provides that a party may overcome the presumption by showing               
          that the date the payments are to be reduced was chosen                     
          independently of any contingencies relating to the children.                
          Respondent has done so by showing that it is merely a coincidence           
          that January 31, 1992, was within 6 months of Christina's 18th              
          birthday.                                                                   





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