Patricia P. Kean - Page 11

                                       - 11 -                                         
          II.  Parties’ Contentions                                                   
               The disputed payments were made pursuant to orders that did            
          not specifically allocate a portion of the amount as alimony or             
          as child support, but, rather, required that the money be used to           
          maintain Ms. Kean, the children, and the household.  Respondent             
          and Mr. Kean argue that these payments should be treated as                 
          alimony.  Ms. Kean argues that the payments should not be treated           
          as alimony.                                                                 
               The parties agree that the disputed payments meet the                  
          requirements of section 71(b)(1)(B).  The parties agree that the            
          requirements of section 71(b)(1)(C) do not apply because Mr. Kean           
          and Ms. Kean were not legally separated under a decree of divorce           
          or separate maintenance when the disputed payments were made.               
          Ms. Kean argues that the disputed payments do not satisfy the               
          requirements of section 71(b)(1)(A) or (D).  Respondent and Mr.             
          Kean argue that the disputed payments satisfy these requirements.           
          III.  Section 71(b)(1)(A)                                                   
               As to the requirements of section 71(b)(1)(A), Ms. Kean                
          argues that she did not receive the payments.  Despite this                 
          contention, Ms. Kean stipulated that Mr. Kean made each of the              
          disputed payments to her by either depositing money directly into           
          the joint checking account; issuing checks to her, which were               
          then deposited into the joint checking account; or making a                 
          payment on her behalf with the Somerset County Probation                    






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011