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On February 5, 2004, petitioner moved the State court to
modify its final decree of divorce for alimony and attorney’s
fees. On March 29, 2004, the State court issued with respect to
that motion an order stating as follows:
This cause came on to be heard, on March 19, 2004
upon Petition to Modify Final Decree of Divorce for
Alimony and Attorney’s Fees, filed February 05, 2004,
by John Russell Okerson, through his Attorney,
Charles A. Sevier. Upon Answer of Barbara Buhr Okerson
to said Petition to Modify Final Decree of Divorce for
Alimony and Attorney’s Fees, personal service upon
Barbara Buhr Okerson by certified mail, return receipt
requested, argument of Counsel for John Russell
Okerson, Charles A. Sevier, argument of Counsel for
Barbara Buhr Okerson, Laura D. Rogers; upon Memorandum
of Law in opposition to Petition to Modify Final Decree
of Divorce for Alimony and attorney Fees; from all of
which it appears to the Court as follows:
1. That on March 13, 1995, Judge Wyeth Chandler,
Judge of Division I of the Circuit Court of Shelby
County, Tennessee, entered a Supplemental Final Decree
of Divorce in this Cause in which John Russell Okerson
was ordered to pay certain sums of alimony to Barbara
Buhr Okerson, including attorney fees to Larry Rice, as
her attorney, as alimony necessary for Barbara Buhr
Okerson’s support, said sums totaling One Hundred
Twenty Nine Thousand Four Hundred Forty ($129,440.00)
Dollars, payable in installments;
2. That it was announced to the Court by
Counsels for John Russell Okerson and Barbara Buhr
Okerson that said amounts have been paid in full;
3. That John Russell Okerson by his attorney,
states that in the trial transcript of this Cause held
before the Honorable Wyeth Chandler, the Court clearly
stated more than one time that the Court intended all
ordered alimony to be tax deductible to John Russell
Okerson and taxable income to Barbara Buhr Okerson;
4. It was announced to the Court that, despite
said intention of the Court paragraph five (5) of the
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