Jane Gilbert - Page 14




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          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 a                  







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