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divorce decree are deductible alimony payments or, in the
alternative, nondeductible child support payments.
Petitioners resided in Rome, Georgia, at the time they filed
their amended petition.
Background
The background facts related below are derived from the
pleadings in this case, affidavits filed by both respondent's
counsel and petitioner, the exhibits attached thereto, and the
uncontroverted written representations of the parties.
Dewey and Rebecca had one child, Justin Joel Hammond
(Justin), who was born in July 1985. In September 1988, Rebecca
brought an action for divorce in the Superior Court of Gordon
County, Georgia (Superior Court); a jury verdict was subsequently
rendered. A "Final Judgment and Decree" of divorce (Judgment)
incorporating the jury verdict was entered by the Superior Court
on October 31, 1988.
Paragraph 1 of the Judgment awarded Rebecca semimonthly
child support payments for Justin of $575, or $1,150 per month,
until Justin attained 18 years of age, died, married, or joined
the military.
Paragraph 2 of the Judgment provides as follows:
ALIMONY
Upon said jury verdict, IT IS ORDERED, DECREED and
ADJUDGED that the defendant DEWEY HAMMOND, III, pay to
REBECCA HAMMOND the sum of $2,000.00 per month as
alimony commencing October 1, 1988, and ending on
JUSTIN JOEL HAMMOND'S eighteenth birthday, or at the
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