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Applicable to Transfers in Divorce”, 55 Tax Law. 363, 398, 422,
427, 449 & n.325 (2002); McMahon, “Tax Aspects of Divorce and
Separation”, 32 Fam. L.Q. 221, 226 (1998). As a practical
matter, inasmuch as petitioner’s family support obligation is
otherwise open-ended (i.e., has no expressly specified term), the
issue is whether that obligation would terminate automatically at
Carmen’s death or, alternatively, would remain enforceable by
Carmen’s estate until petitioner petitioned the Superior Court
for relief.11
2. The Divorce Documents
a. Scope of Inquiry
None of the Superior Court documents in the record (the
divorce documents) addresses the contingency of Carmen’s death.
However, inasmuch as the dissolution judgment incorporates the
terms of petitioner’s and Carmen’s settlement agreement,
petitioner seeks to introduce extrinsic evidence of his and
Carmen’s intent regarding the effect of Carmen’s death on
petitioner’s family support obligation. Petitioner’s exhibit 5
is a transcript of a June 13, 1996, hearing in the Superior Court
11 Although the period of any such interim enforceability
presumably would be brief, any continuing payment liability with
respect to a payment obligation is apparently sufficient to
disqualify as alimony all payments made pursuant to that
obligation, including payments made before the payee spouse’s
death. See sec. 1.71-1T(b), Q&A-10, Temporary Income Tax Regs.,
49 Fed. Reg. 34456 (Aug. 31, 1984).
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