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property or spousal support.5 Mr. Burkes, however, argues that
judgment entries in the final divorce judgment contain specific
differentiation of the items of property settlement and spousal
support.
Our reading of the final divorce judgment revealed that the
judgment entries did differentiate between alimony that is to be
property settlement or spousal support. For example, Ms. Burkes
was awarded $8,160 per month for a term of years as "support
alimony", and, conversely, she was awarded a 1989 Cadillac
automobile as "alimony (property division)". Other examples
where the judgment entry designated a division of property
include a $1 million sum payable over a period of years and an
individual retirement account. The term "support alimony" was
used for the payment of the monthly support of Ms. Burkes, and
the term "additional alimony" is used in other entries that do
not contain the "property division" designation. For example,
Mr. Burkes was required to make payments on the Cadillac and all
other debts and charges he incurred since the parties' separation
as additional alimony. Likewise, the $60,000 for Ms. Burkes'
attorney's fees was designated as "additional alimony". The only
entry that neither refers to alimony nor alimony with a reference
to a property division is the one awarding certain real estate
5 The parties refer to Hoover v. Commissioner, 102 F.3d 842,
847 (6th Cir. 1996), affg. T.C. Memo. 1995-183, as to the state
of pre-1991 Ohio law on the term "alimony".
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