Jane Gilbert - Page 12




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          distribution of marital property also abate upon the death of a             
          party to the divorce action.  Reese v. Reese, 506 A.2d 471, 474             
          (Pa. Super. Ct. 1986); see Myers v. Myers, 580 A.2d 384, 385 (Pa.           
          Super. Ct. 1990) (ancillary economic claims abate).  But see                
          Pastuszek v. Pastuszek, 499 A.2d 1069, 1070-1071 (Pa. Super. Ct.            
          1985) (no abatement if death occurs after a divorce decree, but             
          before the disposition of equitable claims).                                
               Twenty-three Pa. Cons. Stat. Ann. section 3707 (West 2001),            
          which codifies the doctrine of abatement, provides:  “Upon the              
          death of the payee party, the right to receive alimony pursuant             
          to this chapter shall cease.”11   We note, however, that a                  
          similar provision does not exist for the termination of child               
          support pursuant to a divorce proceeding.  See Garney v. Estate             
          of Hain, 653 A.2d 21, 23 (Pa. Super. Ct. 1995).  In Pennsylvania,           
          both parents are equally responsible for their children who are             
          unemancipated and under the age of 18.  23 Pa. Cons. Stat. Ann.             










               11We have examined a state statute similar to 23 Pa. Cons.             
          Stat. Ann. sec. 3707 (West 2001).  See Ambrose v. Commissioner,             
          T.C. Memo. 1996-128 (Cal. Fam. Code sec. 4337 (West 1994) held to           
          terminate unallocated support payments upon death of custodial              
          spouse).  But see Wells v. Commissioner, T.C. Memo. 1998-2 (Cal.            
          Fam. Code sec. 4337 does not automatically terminate unallocated            
          support payments upon death of payee custodial spouse).                     




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