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the Petition for Dissolution of Marriage. The Court
finds that [Mr. Heckaman] has paid $6,000.00 per month
through the date of the hearing in this matter and that
he is current in his maintenance and support obligation
through July 7, 1995.
The Court further determines that beginning August
15, 1995, through the pendency of this action, or until
the marital residence is sold, whichever first occurs,
that [Mr. Heckaman] shall pay an amount of maintenance
in the sum of $800.00 per week.
* * * * * * *
[Mr. Heckaman] shall maintain in full force and
effect the medical insurance for the family, all life
insurance and disability insurance for himself and the
family, automobile and home insurance for the family
pending further Order of the Court. The Court will
defer until final hearing the ultimate responsibility
for said expenses.
* * * * * * *
[Mr. Heckaman] shall reimburse [petitioner] for
all sums advanced by her for her Ivy Tech tuition,
books, and fees dating from her enrollment in January,
1995. Reimbursement to [petitioner] shall occur for
all sums presently due and owing within 30 days of this
Order. [Mr. Heckaman] shall reimburse [petitioner]
within 14 days for all subsequent Ivy Tech expenses.
The provisional order did not indicate how the payments made
pursuant to it should be treated for tax purposes, or whether the
payments would terminate at petitioner’s death.
As required by the provisional order, Mr. Heckaman made a
total payment of $39,365 to petitioner during the year in issue,
as follows: (1) “Maintenance” payments in the amount of $36,000;
(2) premiums for a life insurance policy owned by petitioner in
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