Michael J. Downing and Sandra M. Downing - Page 10

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               During the years in issue, Sandra worked as a clerk at LCR             
          Corporation, a plumbing supply house, where she earned $17,877 in           
          1994 and $17,700 in 1995.                                                   
               Sandra had Social Security earnings at least as far back as            
          1976.  Her Social Security earnings increased from $781 in 1976             
          and $434 in 1977, to $8,700 in 1982.  Her Social Security                   
          earnings then declined, reaching zero in 1987.  Thereafter,                 
          Sandra’s Social Security earnings varied greatly from one year to           
          the next.  Sandra’s Social Security earnings for 1976 through               
          1995 totaled $142,902.                                                      
          C.   The Marriage Contract                                                  
               Sandra and Michael met in December 1988.  On July 14, 1989,            
          they were married in St. Tammany Parish, Louisiana.  Louisiana is           
          a community property State.                                                 
               Before their marriage, Sandra and Michael entered into a               
          marriage contract (see infra note 16), which made them “separate            
          in property”.  One of the reasons they did so was, on the advice            
          of Sandra’s divorce attorney, to prevent Rucker from aggregating            
          Sandra and Michael’s income in an attempt to reduce or eliminate            
          Rucker’s child support payment obligations.  Petitioners executed           
          the marriage contract on July 12, 1989; on July 14, 1989, the               
          marriage contract was “filed for registry” in the conveyance                
          records of St. Tammany Parish, where petitioners then resided.              
               The marriage contract provides as follows:                             






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