Estelle Kersh - Page 4

                                        - 3 -                                         
               A Divorce Judgment filed on or about January 24, 1997, was             
          granted by the Supreme Court of New York County, New York.                  
          Excerpts from the Divorce Judgment are as follows:                          
                    3.  Plaintiff [Leonard Kersh] shall pay to                        
               defendant [Estelle Kersh] as and for her individual                    
               support and maintenance the sum of $2,000 per month                    
               until plaintiff retires from his employment at                         
               Lorillard Tobacco Company, plaintiff’s maintenance                     
               obligation shall terminate;                                            
                    4.  Upon plaintiff’s retirement from Lorillard                    
               Tobacco Company, defendant is to receive a fifty (50%)                 
               percent interest in that portion of plaintiff’s pension                
               plan with Lorillard Tobacco Company valued as of                       
               December 31, 1995, as to amount and years of service,                  
               pursuant to the terms of a Qualified Domestic Relations                
               Order which is and shall be made a part thereof;                       
          Leonard Kersh retired in 1997.                                              
               Petitioner received payments totaling $1,300 from Leonard              
          Kersh prior to October 15, 1995 (the date of service of the                 
          application that is related to the Order).  Petitioner received             
          payments totaling $1,600 and $17,400 in 1995 and 1996,                      
          respectively, from Leonard Kersh pursuant to the Order.                     
               Petitioner filed an application for automatic extension of             
          time to file her 1995 tax return.  Petitioner filed her 1995 tax            
          return on August 15, 1996, and reported total tax of $1,499,                
          withholdings of $1,329, and tax owed of $170.  Petitioner did not           
          report any alimony or separate maintenance income.                          

Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011