- 10 - unambiguous written separation agreement specifically and unequivocally fixes periodic payments as child support. Estate of Craft v. Commissioner, 68 T.C. 249, 263-264 (1977), affd. 608 F.2d 240 (5th Cir. 1979); Grummer v. Commissioner, 46 T.C. 674, 680 (1966). Conversely, the introduction of extrinsic evidence is permitted in cases where documents contain inconsistencies and/or ambiguities. The documents before us are riddled with inconsistency and ambiguity. For example, paragraph 14C. lists several contingencies relating to “the child”. This singular reference is perplexing as petitioner and Ms. Wells have two children from their marriage, and the document does not reveal whether these contingencies related to one or both of the children. The fact that petitioner and Ms. Wells modified the MTA adds complexity to our analysis. The Modified MTA states that the MTA is modified “to the extent and only to the extent as herein detailed.” In modifying the first sentence of paragraph 14C., the Modified MTA changes the monthly amount of family support and specifically eliminates the portion of the sentence relating to the sale of the house. The Modified MTA, however, is silent as to the contingencies relating to “the child”, and there appears to be uncertainty as to whether the contingencies were intended to have survived the modification.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011