- 2 -
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
Background
The parties submitted the instant case, fully stipulated,
without trial, pursuant to Rule 122. The parties’ stipulations
of fact are hereby incorporated by this reference and are found
as facts in the instant case.
On December 26, 1993, petitioner married Christopher J.
Nodurft in Baton Rouge, Louisiana. On April 17, 1998, petitioner
and Mr. Nodurft entered into a separation agreement (separation
agreement), in which petitioner and Mr. Nodurft agreed to live
separately, and Mr. Nodurft agreed to pay petitioner $1,505 per
month in spousal support, until they entered into a final decree
of divorce or dissolution.
The separation agreement provides, in part:
SEPARATION OF THE PARTIES
The parties may and shall at all time after the date of
permanent separation live and continue to live separate and
apart for the rest of their natural lives. Each shall be
free from interference, authority and control, either direct
or indirect, by the other as fully as if he or she is single
and unmarried. The parties shall not molest each other or
compel or endeavor to compel the other to cohabit or dwell
with him or her by any legal or other proceedings for
restitution of conjugal rights or otherwise. The separation
took place with mutual consent. It may not be used as the
basis for a charge of desertion or constructive desertion
against either party.
* * * * * * *
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011