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FINDINGS OF FACT
Some of the facts have been stipulated, and the stipulated
facts are incorporated in our findings by this reference.
Petitioners resided in Salem, Oregon, at the time that they filed
the petition in this case.
In 1978, petitioner Frederick W. Tiley (petitioner) married
Kathleen Ann Tiley (Ms. Tiley). In 1991, petitioner and
Ms. Tiley filed a Stipulated Judgment of Dissolution of Marriage
in the Circuit Court of the State of Oregon for the County of
Polk. On August 27, 1998, petitioner and Ms. Tiley entered into
a settlement agreement set forth on the record in a transcript of
proceedings in the Circuit Court of the State of Oregon for the
County of Polk. As stated in the record, among other things:
It is the stipulation of the parties that
Dr. Tiley will pay by cashier’s check the sum of
$80,000 on or before September 28th, 1998, to
[Ms.] Tiley. On condition--by the way, that payment
would all be classified as payment for attorney’s fees,
both present and past, and back child support. None of
the $80,000 would be classified as payment of any back
spousal support and both parties have agreed that
Dr. Tiley will not attempt to deduct any portion of
that $80,000 payment as spousal support and that
[Ms.] Tiley would not be required to recognize it as
taxable income.
Petitioner was present at the time that the settlement agreement
was stated in the record, as shown by the following excerpt from
the transcript:
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