Donald Tobkin - Page 5

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          judgment also provided that the alimony obligation would                    
          terminate upon the death of petitioner or the death or remarriage           
          of Ms. Seyler.  The final judgment confirmed an earlier order               
          dated April 29, 1993, that petitioner pay Ms. Seyler's "temporary           
          attorney's fees", suit monies, and costs in the amount of                   
          $32,700.4  The final judgment further provided that petitioner              
          "shall, as an incidence of support to the Wife, pay her                     
          attorney's fees, suit monies and costs.  The Court specifically             
          reserves jurisdiction for the purpose of determining the amount             
          of the fees, suit monies, and costs."                                       
               Petitioner filed for bankruptcy protection on September 9,             
          1993.  Ms. Seyler thereafter filed a petition in State court                
          seeking a determination as to the dischargeability of                       
          petitioner's obligations arising under the final judgment.5  By             
          order dated February 26, 1996, the State court approved a                   
          stipulation of settlement that provided $18,000 of Ms. Seyler's             

               4    Of this $32,700 total, $29,250 was attorney's fees,               
          $3,000 was for accountant's fees, and $450 was for an expert                
          witness fee.                                                                
               5    Under 11 U.S.C. sec. 523(a)(5) (2000), a debt "to a               
          spouse, former spouse, or child of the debtor, for alimony to,              
          maintenance for, or support of such spouse or child, in                     
          connection with a separation agreement, divorce decree or other             
          order of a court of record, determination made in accordance with           
          State or territorial law by a governmental unit, or property                
          settlement agreement" is nondischargeable in bankruptcy, and the            
          appropriate State court and the bankruptcy court have concurrent            
          jurisdiction to determine the dischargeability of such                      
          obligations.                                                                





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