Cathleen C. Shepherd - Page 7




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          husband which indicate that it was merely a coincidence that the            
          alimony payments terminated within 6 months of Julie’s 18th                 
          birthday.                                                                   
               We agree with respondent that the presumption that the                 
          payments are child support is overcome by evidence that the                 
          termination of the payments to petitioner was determined                    
          independently of any contingency relating to petitioner and                 
          Mr. Shepherd’s children.                                                    
               The settlement agreement provides for alimony payments for a           
          term of 10 years and makes no reference to Julie’s 18th birthday            
          in its alimony provision.  Likewise, the proposed offers in                 
          settlement from petitioner’s attorney, which preceded the final             
          settlement agreement, make no reference to the parties’ two                 
          children in their proposed alimony provisions.  The settlement              
          offers suggest that the only disputed term of the alimony                   
          payments was their amount and not the period of time over which             
          the payments would occur.                                                   
               Moreover, there is no evidence of any discussion between the           
          parties of Julie’s 18th birthday in conjunction with the                    
          negotiation of alimony payments.  Mr. Shepherd’s divorce counsel            
          testified that he was “absolutely positive” there was never any             
          discussion that alimony would terminate on the 18th birthday of             
          either of the parties’ two children.  He further testified that             
          the 10-year term of alimony was requested when negotiations first           







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