Virginia M. Marten - Page 11




                                       - 11 -                                         
          supra at 303, the U.S. Supreme Court held that in order for a               
          divorce decree to “fix” an amount as child support under pre-               
          DEFRA section 71, the decree must expressly specify or fix the              
          amount of each payment which is for child support.  The Court               
          held that absent an express allocation, the entire payment is               
          alimony and taxable to the wife.  See Lester v. Commissioner,               
          supra.  Since there was no express allocation in the support                
          decree or modified decree in the present case, the payments would           
          be alimony even if intended to provide solely for Niklas’ care.             
          Therefore, there are no inappropriate or prejudicial consequences           
          to this Court by allowing Mr. Lane to advance his argument.                 
               We deny Ms. Marten’s motion for further reconsideration.               
                                                  An appropriate order                
                                             will be issued.                          
























Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  

Last modified: May 25, 2011