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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.
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Last modified: May 25, 2011