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Income Tax Regs. (emphasis added); see sec. 1.71-1T(a), Q&A-4,
Temporary Income Tax Regs., 49 Fed. Reg. 34455 (Aug. 31, 1984);
see also Landreth v. Commissioner, T.C. Memo. 1997-169; Ambrose
v. Commissioner, T.C. Memo. 1996-128. Thus, the proper inquiry
is not whether a final determination of the rights of the parties
had been made in the action for divorce at the time of the Minute
Order's issuance, but whether the Minute Order and attached
Tentative Decision constitutes an enforceable order under
California law requiring Norman to make support payments to
Marta.
Section 1003 of the California Code of Civil Procedure (West
1980) defines an order as follows: "Every direction of a court
or judge, made or entered in writing, and not included in a
judgment, is denominated an order." A minute order is a "written
order of the court, and no formal writing signed by the court and
filed with the clerk is necessary" for it to be effective.
Simmons v. Superior Court, 341 P.2d 13, 17 (Cal. 1959).
In the instant case, upon examination of the language of the
Minute Order and attached Tentative Decision, it is evident that
it is a direction of the court within the meaning of section 1003
of the California Code of Civil Procedure (West 1980). The
Minute Order unequivocally directs Norman to pay Marta spousal
support in a certain amount commencing January 15, 1992, as set
forth in the attached Tentative Decision; the language is not, as
Marta would have it, merely precatory. See Whitney v. Whitney,
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