- 14 - maintenance of children). Furthermore, State courts maintain continuing jurisdiction over separation instruments, and petitions are required for modification of such instruments. 23 Pa. Cons. Stat. sec. 4352; see Barnes v. Barnes, 597 A.2d 89 (Pa. 1991). For the years in issue, Pennsylvania State law does not provide an explicit termination condition on separation instruments. Nor do we find such a condition in the language of the February 4, 1992, separation instrument itself. In pertinent part, the February 4, 1992, separation instrument orders: “An automatic wage attachment shall be issued without notice on Defendant upon default of an amount equal to one month’s support obligation or at such other time as the Court may designate.” Mr. Hawley is designated the defendant in the February 4, 1992, separation instrument. The unallocated support payments do not necessarily cease upon the death of Ms. Gilbert because the Pennsylvania court may attach Mr. Hawley’s wages for failure to pay an unallocated support obligation, or attach Mr. Hawley’s wages “at such other time as the Court may designate.” As a result of such an attachment, Mr. Hawley’s liability under the February 4, 1992, separation instrument may extend beyond Ms. Gilbert’s death. In Miller v. Commissioner, T.C. Memo. 1999-273, we examined a provision of an unallocated support order arising from aPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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