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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.
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Last modified: May 25, 2011