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drafters only to resolve ambiguities in the agreement.
Williston, supra. The stipulation re modification of judgment of
dissolution clearly states that the payments at issue are spousal
support and that child support ends.
Petitioners contend that we should not rely on the language
in the stipulation re modification of judgment of dissolution
because petitioner had much less educational and business
background than James Little. We disagree. Petitioner and her
attorney reviewed the stipulation re modification of judgment of
dissolution before they signed it. Petitioner has a bachelor’s
degree and business experience.
We conclude that respondent has rebutted the presumption
that the payments at issue are child support.
D. Whether the Payments at Issue Are Alimony
Petitioners contend that, even if respondent rebuts the
presumption that the payments at issue are child support, they
are not alimony under section 71(b). We disagree.
Petitioners bear the burden of proving that respondent's
determination that the payments at issue are alimony is
incorrect. Rule 142(a). Alimony is any payment in cash if:
(A) such payment is received by (or on behalf of) a
spouse under a divorce or separation instrument,
(B) the divorce or separation instrument does not
designate such payment as a payment which is not
includible in gross income under this section and
not allowable as a deduction under section 215,
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