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Petitioner's argument regarding the consequence of the
judge's failure to sign or initial the entry is also rejected.
Although the current version of the relevant Missouri rule of
civil procedure requires the signature of a judge on a judgement
or order, the version in effect at the time that the docket sheet
entry was made did not. Compare Mo. Ct. C.P.R. 74.01 (West 1996)
with Mo. Ct. C.P.R. 74.01 (West 1986). The docket sheet entry is
specific enough to be considered a judgment or order of the
circuit court, and the failure of the judge to sign the entry
does not render it invalid. See Byrd v. Brown, supra.
As a valid judgment or order under Missouri law, the docket
sheet entry constitutes a decree for purposes of section 71. It
follows, and we so hold, that the $21,600 petitioner received
from Mr. Landreth during 1991 pursuant to the decree constitutes
alimony or separate maintenance and must be included in her
income.
In arriving at our holding we have considered petitioner's
additional arguments that: (1) The docket sheet entry is not a
decree because it does not contain the necessary findings under
Mo. Ann. Stat. sec. 452.335 (West 1986); and (2) the docket sheet
entry merely records an oral agreement between Mr. Landreth and
petitioner, and we find such arguments to be without merit. With
respect to the former, we note that the cited statute does not
require the judge to include the required findings in a
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