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Supplemental Final Decree of Divorce, entered March 13,
1995, contained language as follows:
“5. In the event BARBARA BUHR OKERSON
should die before JOHN RUSSELL OKERSON has
satisfied his alimony obligation under this
agreement, JOHN RUSSELL OKERSON agrees to
make payments in an amount equal to his
remaining alimony obligation for or on behalf
of the education of the parties’ two children
for a period no longer than the period
originally scheduled for the alimony payments
or until the children have completed four
years of undergraduate collegiate work,
whichever occurs first. In the event that a
child does not pursue her college education
after BARBARA BUHR OKERSON*s demise then JOHN
RUSSELL OKERSON*s agreement for continuing
support payments to that child equal to half
of the remaining alimony payments shall
cease.”
5. It was announced to the Court that said
paragraph quoted above has been construed by the
Internal Revenue Service to question the intent of the
Court in the entry of the Supplemental Final Decree of
Divorce, entered March 13, 1995, that all alimony and
attorney fees paid to Larry Rice, Esq., be tax
deductible to John Russell Okerson and taxable income
to Barbara Buhr Okerson.
6. It further appeared to the Court that said
paragraph five (5) quoted above contains language of
contingency that did not occur and that therefore this
Court should find as fact in this Cause that all of
such alimony paid under the Supplemental Final Decree
of Divorce in this Cause should be tax deductible to
John Russell Okerson and taxable income to Barbara Buhr
Okerson.
7. It further appeared to the Court that in the
Order on Motion for Appellate Attorney*s Fees, entered
October 02, 1997, in which John Russell Okerson was
ordered to pay Larry Rice, then Attorney for Barbara
Buhr Okerson, Thirty-Three Thousand Five Hundred
($33,500.00) Dollars in installments for appellate
attorney fees, that said Order stated “Said alimony is
taxable to the Defendant and deductible by the
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