Michael K. Berry - Page 15

                                       - 15 -                                         
          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).                                         




Page:  Previous  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  Next

Last modified: May 25, 2011