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separation instrument. Although the temporary order stated that
petitioner must pay Ms. Sowell's medical and dental expenses, the
final decree, which did not contain a similar provision, replaced
the temporary order as of September 4, 1993.
We hold that petitioner's alimony deductions in the
respective years are $1,878, $5,014, and zero. In so holding, we
have carefully considered all remaining arguments made by the
parties for a result contrary to that expressed herein, and, to
the extent not discussed above, find them to be irrelevant or
without merit.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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