Judith D. Lawton - Page 5




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               Petitioner does not dispute that to the extent of $7,332               
          in 1994 and $3,666 in 1995, the amounts she received from Raymond           
          Lawton are alimony or separate maintenance payments.  But the               
          balance of the payments are not alimony or support payments,                
          petitioner argues, because they are described in section                    
          71(c)(1)--amounts fixed by the divorce instrument as payable for            
          the support of the minor child of Raymond Lawton.  Petitioner               
          argues that the amount of the payment is fixed, not in the                  
          instrument itself, but by operation of the support guidelines               
          contained in Pennsylvania court rules.                                      
               The text of the orders of the court of common pleas issued             
          in petitioner's divorce proceedings provides for the support of             
          "spouse and one child".  Respondent argues that this language               
          fails to fix any of the amounts at issue as payable for the                 
          support of the minor child of Raymond Lawton and petitioner.  To            
          the extent that petitioner goes outside the language of the court           
          order of support to prove amounts for child support, respondent             
          argues that she is improperly relying on "evidence extrinsic to             
          the divorce or separation instrument".                                      
               We must decide, therefore, whether the support terms of the            
          court order under which petitioner received her payments fixed a            
          sum as payable for the support of the minor child of her former             
          spouse.  If they did not fix such an amount, we must sustain                





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