Ronald J. Murphy - Page 8

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            71(b).1  The stipulated facts establish that Ronald Murphy was                             
            ordered to pay “family support”.  Under California law, an order                           
            of “family support” is an order that combines child and spousal                            
            support.  See Cal. Fam. Code secs. 92, 4066 (West 1994).2  Once                            

            1     Sec. 71(b)(1) provides:                                                              
                        (b) Alimony Or Separate Maintenance Payments                                   
                  Defined.--For purposes of this section--                                             
                  (1) In General.--The term "alimony or separate                                       
                  maintenance payment" means 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,                                                                           
                        (C) in the case of an individual legally                                       
                        separated from his spouse under a decree of                                    
                        divorce or of separate maintenance, the payee                                  
                        spouse and the payor spouse are not members of the                             
                        same household at the time such payment is made,                               
                        and                                                                            
                        (D) there is no liability to make any such                                     
                        payment for any period after the death of the                                  
                        payee spouse and there is no liability to make any                             
                        payment (in cash or property) as a substitute for                              
                        such payments after the death of the payee spouse.                             
            2     The California Family Code, enacted in 1992 and operative                            
            from Jan. 1, 1994, was derived from the family law provisions of                           
            the California Civil Code, Code of Civil Procedure, Evidence                               
            Code, and Probate Code.  Prior to the enactment of Cal. Fam. Code                          
            secs. 92 and 4066, "family support" was made available under Cal.                          
            Civ. Code secs. 4811(d) and 4721(p)(West 1983).  See In re                                 
            Marriage of Leathers, 221 Cal. Rptr. 78, 81 (Ct. App. 1985);                               
            People v. Dilday, 25 Cal. Rptr. 2d 386, 387 (App. Dept. Super.                             
                                                                         (continued...)                




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