William J. Wells - Page 9

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          support payments made by petitioner, from evidence”.  Respondent            
          also moved to exclude from evidence:  (1) The August 16, 1996,              
          order of the Superior Court, in which the court attempted to                
          clarify the character of the family support payments; and (2) the           
          “Dissomaster” report.                                                       
               Petitioner introduced the above evidence to establish that             
          88 percent of the family support payments represented alimony.              
          Respondent objects to the introduction of the evidence, relying             
          upon the parol evidence rule and the Supreme Court's holding in             
          Commissioner v. Lester, supra.5  In essence, respondent asserts             
          that since the MTA clearly characterizes the full amount of the             
          family support payments as child support pursuant to section                
          71(c)(2), the introduction of extrinsic evidence is                         
          inappropriate.  We reserved a final ruling as to the                        
          admissibility of the evidence and tentatively received the                  
          evidence offered.  Respondent renewed the objection at trial and            
          again on brief.                                                             
               This Court has held, relying on the holding in Lester, that            
          parol and other extrinsic evidence is inadmissible to explain the           
          intent, motives, and conduct of parties where a clear and                   

          5  Respondent also objects to the “Dissomaster” report on                   
          the basis of relevance, asserting that at no time during the                
          relevant period did petitioner pay Ms. Wells $3,238 per month,              
          the amount indicated in the report.  While it is true that                  
          petitioner paid less than $3,238 per month, the objection is                
          overruled, as it goes to the weight of the evidence rather than             
          to its admissibility.                                                       




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