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Ms. Croteau within the meaning of Cal. Civ. Code sec. 4801(b),
they would terminate at the death of Ms. Croteau, Cal. Civ. Code
sec. 4801(b), and would comply with the definitional requirement
for alimony or separate maintenance payments that is set forth in
section 71(b)(1)(D). If the payments at issue were for the
division of community property, they would not terminate at the
death of Ms. Croteau, cf. Lipka v. Lipka, 386 P.2d 671, 674 (Cal.
1963); Cal. Civ. Code sec. 4801(b), and would not comply with
that definitional requirement.
We find the terms of the agreement to be unequivocal in
providing (1) that petitioner and Ms. Croteau waived all right or
claim that they may have had to receive support or maintenance
from the other4 and (2) that all payments which petitioner was to
make to or on behalf of Ms. Croteau were for the division of
their community property.5 On the instant record, we find that
4 The agreement stated in pertinent part:
SUPPORT PAYMENTS TO SPOUSE. In consideration of the other
terms of this agreement, and whereas both spouses are fully
self-supporting, both parties waive all right or claim
which they may now have to receive support or maintenance
from the other. No court shall have jurisdiction to award
spousal support at any time regardless of any circumstances
that may arise.
5 Indeed, petitioner conceded at trial that the payments at
issue were made either under the portion of the agreement enti-
tled "DIVISION OF COMMUNITY PROPERTY AND DEBTS" or the portion of
the agreement entitled "EQUALIZATION PAYMENT". The portion of
the agreement entitled "DIVISION OF COMMUNITY PROPERTY AND DEBTS"
provided in pertinent part:
(continued...)
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