Larick A. Hill and Fawni Little, A.K.A. Fawni Hill - Page 20

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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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