Norman Spector and Marcia Spector - Page 21

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          Mrs. Spector argues that if she and Dr. Ehrenworth had not                  
          reached an agreement, the New Jersey court would have awarded a             
          substantial amount of assets to her and would have required her             
          to use the income from those assets for her support before                  
          considering any award of alimony.  She contends that the court              
          would have significantly reduced any award of alimony because of            
          the large amount of assets awarded her.                                     
               We disagree.  Although we do not speculate about how much              
          alimony the New Jersey court would have awarded, we think the               
          New Jersey court would have considered that Mrs. Spector earned             
          little income and Dr. Ehrenworth earned significant income during           
          the marriage; that she did not work outside the home during the             
          marriage; and that they were married for nearly 25 years.  This             
          suggests that Mrs. Spector was entitled to receive alimony.  See            
          Lavene v. Lavene, supra; Turner v. Turner, supra; Esposito v.               
          Esposito, supra.                                                            
               Mrs. Spector argues that Dr. Ehrenworth agreed that he would           
          not claim the deduction for alimony after she remarried.  She               
          points out that Judge Freedman of the Superior Court told                   
          Dr. Ehrenworth that he would lose the alimony deduction if                  
          Mrs. Spector remarried and that Dr. Ehrenworth understood this.             
          Notwithstanding that conversation, Dr. Ehrenworth did not agree             
          in writing that the payments ceased to be alimony for tax                   
          purposes if Mrs. Spector remarried.  We think the fact that the             
          divorce agreement does not say that the payments are alimony only           




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