Cheryl J. Miller - Page 4




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          Unallocated Child Support and Maintenance Payments                          
               Shortly after petitioners separated, Ms. Miller filed a                
          "Petition for Dissolution of Marriage" seeking, inter alia, a               
          divorce, temporary and permanent maintenance, and child support             
          (the divorce case).  On August 13, 1992, nunc pro tunc July 27,             
          1992, the Denver (Colorado) District Court (the State court)                
          signed Temporary Orders4 in the divorce case that incorporated              
          stipulations of the parties.  The relevant portions of the                  
          Temporary Orders provided:                                                  
               1.  The parties shall share the joint custody of their                 
               children, Krista Holly Lovejoy and Dean Ross Lovejoy,                  
               with * * * [Ms. Miller] designated as the primary                      
               residential custodian for the children. * * *                          
                     *      *      *      *      *      *      *                      
               3.  As temporary support, * * * [Mr. Lovejoy] shall pay                
               * * * [Ms. Miller] unallocated child support and                       
               maintenance in an amount equal to fifty-five percent                   
               (55%) of his net income * * *.  * * * Payments shall be                
               due on each bi-weekly pay day of * * * [Mr. Lovejoy]                   
               commencing immediately after the hearing herein and                    
               continuing until further Order of Court.                               
               4.  * * * [Mr. Lovejoy's] temporary support payments                   
               herein shall include his contributions toward the son's                
               attendance at Denver Academy and toward the skating                    
               activities of the daughter. * * *                                      
          The Temporary Orders did not state how petitioners were to treat            
          the payments for Federal income tax purposes.  The Temporary                


               4"Temporary Orders" may provide for temporary payment of               
          debts, use of property, custody, maintenance, child support, or             
          attorney's fees during the pendency of divorce or separation                
          proceedings.  Colo. Rev. Stat. sec. 14-10-108 (1998).                       




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