Estate of Marcia P. Hoffman, deceased, Elisabeth Hoffman, Personal Representative - Page 14




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          strong-proof rule.11  See Pettid v. Commissioner, supra.                    
               The marital settlement, in reference to the guaranty                   
          obligation of Mr. Hoffman, consistently refers to payments made             
          “to the Wife”, and the possibility that “the Wife” would have to            
          repay amounts to Mr. Hoffman if corporate distributions from SCC            
          and WLI exceeded guaranteed payments made by Mr. Hoffman under              
          the guaranty provision.  There is no reference to decedent’s                
          heirs or assigns in connection with decedent or Mr. Hoffman’s               
          obligations under the guaranty provision.  Additionally, the                
          offset provisions found in the alimony section, and the guaranty            
          obligation found in the division of marital property section, are           
          dependent on each other for purposes of determining the amount of           
          spousal support decedent was required to receive.  The alimony              
          payments, which were intertwined with the guaranty obligation and           
          excess compensation provisions, terminated on the death of either           
          decedent or Mr. Hoffman.  On the basis of the language in the               
          guaranty provision and the dependent relationship between that              
          provision and the alimony section, we find that the terms of the            
          marital settlement are unclear with respect to whether the                  
          guaranty obligation of Mr. Hoffman survived decedent’s death.               


               11This Court has been reluctant to apply either rule in                
          situations involving the interpretation of a divorce settlement             
          agreement.  See Weiner v. Commissioner, 61 T.C. 155, 159-160                
          (1973); Mirsky v. Commissioner, 56 T.C. 664, 674-675 (1971);                
          Gerlach v. Commissioner, 55 T.C. 156, 169 (1970); Hopkinson v.              
          Commissioner, T.C. Memo. 1999-154.                                          





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