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Superior Court) dissolved the marriage of Mr. Lane and Ms.
Marten. On April 11, 1984, in a dissolution proceeding, the
Superior Court entered an order for child support and spousal
support (the support decree). Under the support decree, Mr. Lane
was required to pay all reasonably incurred health care expenses
for Niklas plus $500 per month (later increased to $2,000 per
month) in child support and $3,000 per month in spousal support.
Mr. Lane was also required to continue paying the premiums on all
existing health and life insurance policies naming Ms. Marten and
Niklas as beneficiaries.
On January 27, 1987, the Superior Court rendered a Judgment
After Bifurcation as to All Reserved Issues in the dissolution
proceeding (the modified decree). Among other things, the
modified decree required Mr. Lane to continue paying spousal and
child support as directed in the support decree. The modified
decree further required Mr. Lane to continue paying the premiums
on all insurance policies naming Ms. Marten and Niklas as
beneficiaries.
During 1993 and 1994, Mr. Lane made payments on the $750,000
policy totaling $25,841 and $30,576, respectively. In 1994, Mr.
Lane also made payments on a health insurance policy maintained
for Ms. Marten totaling $2,484. Mr. Lane deducted these payments
as alimony on his 1993 and 1994 Federal income tax returns. Ms.
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Last modified: May 25, 2011