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Commencing with the payment due March 1, 1992
Plaintiff shall be obligated to make the monthly
mortgage payments on the residence located at 365
Pershing Drive, Orwigsburg, Schuylkill County,
Pennsylvania.
Mr. Hawley deducted $54,100 in 1993, $54,100 in 1994, and
$51,565 in 1995 as alimony paid to Ms. Gilbert.
Ms. Gilbert did not report the receipt of any payments from
Mr. Hawley for 1993, 1994, and 1995.4
On July 18, 1995, petitioners divorced. On November 20,
1995, pursuant to a petition to the Court of Common Pleas of
Schuylkill County, that court terminated Mr. Hawley’s obligation
to provide spousal support for Ms. Gilbert and transferred the
matter to the Domestic Relations Office for “a determination of
the appropriate amount of child support.”5
4Ms. Gilbert filed tax returns for 1993 and 1995 but not for
1994. Ms. Gilbert qualified for head-of-household filing status
for 1993, 1994, and 1995.
5The order granting Mr. Hawley’s petition to terminate
spousal support stated:
AND NOW, this 20th day of November, 1995, at 9:00 a.m.,
the Court hereby ORDERS the following:
1. The defendant’s Petition To Terminate Spousal
Support is GRANTED as the obligation for spousal
support is terminated as a matter of law by the entry
of the July 18, 1995 Decree in Divorce; and
2. This matter is TRANSFERRED to the Domestic
Relations Office for a determination of the appropriate
amount of child support.
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