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made by petitioner husband are deductible as alimony payments
under section 215.
For clarity and convenience, the findings of fact and
opinion have been combined.
Some of the facts in this case have been stipulated and are
so found. Petitioners resided in Brocton, New York, at the time
they filed their petition.
Petitioner James Stewart Lanphere (James), married Virginia
Jean Panek (Virginia) on December 13, 1970. On December 14,
1978, their daughter, Renea Jean Lanphere (Renea), was born.
James also had a son from a previous relationship, Grove Jason
Lanphere (Grove), who lived with James and Virginia throughout
their marriage.
In 1984, Virginia commenced divorce proceedings against
James in the Supreme Court, Chautauqua County, New York. On
December 11, 1984, the parties appeared and in open court entered
into an oral stipulation that provided for the distribution of
their marital assets. The stipulation also provided, in
pertinent part:
That the custody of the infant child Renae [sic]
Jean Lanphere shall be to * * * [Virginia].
* * * * * * *
That * * * [James] shall pay to * * * [Virginia],
as unallocated family support, the sum of $200 a week,
for so long as the car payments are presently
outstanding on the wife's 1980 Lebaron automobile. We
represent that that should be approximately three
months, but no more than six.
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