- 8 -
[Mrs. Spector] thereby forewent the possibility of
obtaining other consideration from * * * [Dr.
Ehrenworth]. [Id. at 348-349, 454 A.2d at 899; fn.
ref. omitted.]
Dr. Ehrenworth paid Mrs. Spector $41,600 in 1986 and $41,600
in 1987 in accordance with the support agreement. In 1988,
Dr. Ehrenworth paid $40,000 ($800 per week for 50 weeks).
Dr. Ehrenworth deducted the payments from his gross income for
the years in issue. Mrs. Spector did not include the payments
in her gross income.
D. Exemptions
The Spectors claimed exemptions for Robert, Andrew, and
Richard in 1986, and for Richard in 1987. Dr. Ehrenworth claimed
exemptions for Robert, Andrew, and Richard in 1986 and 1987.
The Ehrenworths claimed an exemption for Richard in 1988.
Mrs. Spector had custody of Robert, Andrew, and Richard
after her divorce from Dr. Ehrenworth. The support agreement
states that Dr. Ehrenworth may claim Douglas and Richard as
exemptions, and Mrs. Spector may claim Andrew and Robert as
exemptions.
The parties agree that petitioners (the Spectors and the
Ehrenworths) may not claim an exemption for Robert for the years
in dispute, that the Spectors may claim an exemption for Andrew
for 1986, and that Dr. Ehrenworth may not claim an exemption for
Andrew for 1986 or 1987. Dr. Ehrenworth did not establish that
he provided more than $600 to support Richard in 1986, 1987, or
1988. The parties also agree that the Spectors (and not
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